Orientation to double entry book – krepiny system, troublefree reading word exercises, obtaining possibility application book - keeping at entrepreneurial decision making, certainty in waies reckoning single accounting cases book - keeping entrepreneurial subjects. Inclusion from theoretic and practical knowledge that the check in writing complex instance. Condition obtaining inclusion is also participation in exercising that the rests in active job student on exercisings and handover seminar work in requisite term and requisite quality. Knowledge basic accounting progress and organization of accountancy by the help of accounting software, solving simple study on PC.

Knowledge: Student orients account informative system of small and middle enterprise, its structure on manager and tax system. Student apllies double-entry method, reviews incidence of economic transaction on accounting entities' financial position of. Student passes transactions in relation to end of account period.

Skills: Student creates accounting entities' basic account informative system, drafts out starting balance sheet, passes individual economic transactions into account books. Student drafts out final balance sheet and income statement.