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Lecturer(s)
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Kadlec Jaromír, doc. Mgr. Dr.
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Roux Marieme, Mgr.
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Course content
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The course will cover the following topics: 1. Chart of accounts 2. Accounting documents 3. Account books 4. Balance sheet: assets, liabilities, principle of duality 5. Profit and loss
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming)
- Homework for Teaching
- 13 hours per semester
- Attendace
- 12 hours per semester
- Preparation for the Course Credit
- 25 hours per semester
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Learning outcomes
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The objective of this course is to make the students familiar with the basic concepts of accounting. The students are able to explain the principles of accounting.
In the course, the students will learn the basic knowledge and skills in the following scope and they will be able to demonstrate them in the exam: The students are able to describe the principles of accounting system in France.
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Prerequisites
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None.
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Assessment methods and criteria
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Written exam
Active participation in class; to meet the requirements of the credit test.
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Recommended literature
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Batsch, L., Baubeau, D., Beudaert, M., Ceddaha, F. (2006). Comptabilité nationale : valeur de l´entreprise, mesure des performances économiques et sociales. Paris.
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Burlaud, A. Paugam, S. Davasse, H. (2O12). DCG 9 Introduction ? la comptabilité Manuel 6e édition Millésime 2012-2013. Paris.
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Colasse B., Lesage,C. (2010). Introduction ? la comptabilité. Paris.
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Goujet, Ch., Raulet, Ch., Raulet, Ch. (2007). Comptabilité de gestion. Paris.
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Grelet-Terriou, C., Diard, M.-C. (2005). La nouvelle comptabilité nationale. Paris.
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