Course Description

Course Title Introduction to Bookkeeping

Neptun Code SZAI0BA06
Credits 3

Programme BA

Lecturer Responsible

Faculty Coordinator Name Unit

ZFBA
FIMB
FCHT
FFA

Number of Lessons Full time (hours per week) Part time (hours per semester)
lecture
seminar 2
seminar (computer lab)
laboratory practice
off-site practice

Course Objectives

The aim of the subject is to make the students understand that accounting is
not a separate activity in the firm, but it is an information system to provide
different types of information in an effective way to both internal and
external users of the annual report. Students will also become familiar with
picked type of assets and liabilities and business transaction related to them
and asset an P&L effect of business transactions.

Syllabus
1 Business transactions real
2 Reporting and Interpreting Liabilities
3 Reporting and Interpreting Liabilities
4 Reporting and Interpreting Bonds
5 Summary
6 Spring holiday
7 Midterm 1st
8 Reporting and Interpreting Equity
9 Reporting and Interpreting Equity
10 Statement of Cash Flows
11 Analyzing Financial Statements
12 Analyzing Financial Statements
13 Summary
14 Midterm 2nd
Core Professional Skills
Ability to report
Ability to calculate
andeffects on assets/liabilities
interpret different assets and profit of economic
transactions.

Ability to understand and prepare balance sheet and P&L.

Ability to analyze Financial Statements

Compulsory Reading
Libby, Libby and Short: Financial Accounting 8th Global Edition
(ISBN – 13 9780077158958) Published by McGraw-Hill Education
Shoppenhangers Road, Maidenhead, Berkshire

Recommended Reading

Teacher’s handouts (Power Points and Exercises)

Course Requirements

Course Title Introduction to Bookkeeping

Neptun Code

Teaching Methods Applied

Lectures and related exercises. To support the learning of the curriculum, there are problem solving (practical
cases) to get acquainted with methodological solutions.

Assessment Methods
a) midterm assessment with replacement and improvement option in exam period
Home Assignments Description Deadline ReplacementExtended deadline
1.
2.
3.
Midterm Assessments Type of assessment Deadline ReplacementExtended deadline
1.
2.
3.
Preconditions for Signature Details Deadline ReplacementExtended deadline

Preconditions of signature are the attendance at the lectures

and at the seminars and at least one valid midterm exam. A
valid exam means at least 30% of the total points.
Grading Methods (Term Mark,
graded upon course work) During the semester, students can earn a total of 100 points.
With two written exam papers
Description Points Grade
you can get 50-50 points during the semester. The final mark 0 59 1
will be composed of the result of the two
written exam papers. 60% of the total scores is required to 60 69 2
achieve a successful grade. The written exam will be 70 79 3
conducted at the
university building. Students can achieve +10% out of the 80 89 4
total score by homework tests. 90 100 5
Grading Methods (Exam) Description Points Grade
 0 59 1
60 69 2
70 79 3
80 89 4
90 100 5

Last modified on (date) 2/1/2022

Last modified by (instructor) Barbara Kardos