Czech

4

Not applicable.

- The students will be able to differentiate the possibilities and significance of financial, managerial and in-house accounting..
- They will learn to carry out the account sheet analysis of a firm.
- They will understand the possibilities and restrictions of particular ways of classifying the costs and their explicitness from the manager´s point of view.
- On both theoretical and practical levels, they will acquire the knowledge needed for providing the costs structure in cost accounting, the choice of a cost accounting technique and system as a source for information for decision making.
- They will acquire the principles of controlling the budget execution, and creating a report.
- They will understand the possibilities and importance of Standard Cost Method from the manager´s point of view .

Not requested.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Credit requirements:
Elaboration of three individual tasks whose solutions are based on:
- Examples on the usage of relevant, irrelevant and opportunity costs
- Examples on usage of cost accounting techniques
- Examples on drawing up a short term budget
Written elaboration of individual semestral work – analysis of account sheets of a given firm

Exam requirements:
Knowledge of subject matter and their practical application
Form of the exam: oral

The methodology of assessing
The credit
- Examples on the usage of relevant, irrelevant and opportunity costs …………10 points
- Examples on usage of calculation technique……………………………………..10 points
- Examples on drawing up a short term budget…………………………………...10 points
Written elaboration of individual semester work ……………………………………......20 points
To receive the credit a minimum of 26 points is needed

The exam – the oral part ……………………………………………………………………50 points
________________________________________________________________________________
Total 100 points

The classification scale
Grade Points (in %)
A 100 - 91
B 90 - 81
C 80 - 71
D 70 - 61
E 60 - 51
F 50 and less

1. Introduction and definition of the subject matter Managerial Accounting, explanation of significance and role of accounting in general, types of accountings.
2. Characteristics of in-house, financial and managerial accounting and their development trends in current economic context, basic differences (e.g. assessing, the users etc.) between the in-house, financial and managerial accounting.
3. Basic company account sheets , their explicitness and analysis.
4. The costs and their classification.
5. Line management – cost accounting (terms, the subject of cost accounting, apportionment of costs to the subject of cost accounting, the cost accounting of full and variable costs, the structure of costs in the cost accounting.
6. Cost accounting system.
7. Budgets and budgeting (basic terms, long term budgets, short term budgets, overhead costs budgets).
8. Methods of budget creating and controlling.
9. Standard Cost Method as a tool for cost management and control (basic terms, SCM in serial, job-work, homogenous, heterogeneous and associated production, the usage of SCM at overhead costs.
10. SCM as a tool for indentifying and analyzing the risks.
11. Reporting as a source of information for decision making (basic terms, characteristics, types, requirements), creating a report.
12. Reporting as a tool of identifying and analyzing the risks and a tool for evaluating the measures taken.
13. Introduction into the responsibility accounting as a tool for identifying and analyzing the risks.

Not applicable.

- Understanding the content and basic differences between financial, managerial and in-house accounting and introduction to the development trends of financial, managerial and in-house accounting.
- Learning how to carry out basic account sheet analysis on specific examples (case studies processing).
- Gaining basic theoretical knowledge in cost accounting, budgeting, SC method and reporting.
- Gaining practical skills of drawing up a basic design of a short term budget and creating a report.

1. Account sheets analyses is in the form of independent individual written work, the checking is done by assessing the work (the assessment is 20% of the final assessment)
2. Drawing up a short term budget (in the form of a practical example, carried out individually on seminars), assessing is 10% of final assessment
3. Drawing up an example for using relevant, irrelevant and opportunity costs (carried out individually on seminars, assessing is 10% of final assessment
4. Drawing up an example for cost accounting techniques (carried out individually on seminars, assessing is 10% of final assessment

Not applicable.

Not applicable.

KRÁL,B. a kol.: Manažerské účetnictví. 2.rozšířené vyd. Praha: Management Press, 2008. 622 s. ISBN978-80-7261-141-6
FIBÍROVÁ, J., ŠOLJAKOVÁ, L. Reporting. 3. rozšířené a aktualizované vyd.Praha: Grada Publishing, 2010. 224 s. ISBN:978-80-247-2759-2

KRÁL, B. a kol. Manažerské účetnictví. 2.vyd. Prospektrum, s.r.o. Praha.2005. ISBN 80-7261-131-3
KOVANICOVÁ, D. Poklady skryté v účetnictví. 5.aktualizované vydání, Praha:Polygon, 1998, ISBN 80-85967-73-1
FIBÍROVÁ,J. Nákladové účetnictví (Manažerské účetnictví).2.vyd.Praha, VŠE Praha, 2001, 347s. ISBN 80-245-0212-7
BAŘINOVÁ, D., VOZŇÁKOVÁ, I. Vyhodnocení a využití účetních výkazů pro manažery, společníky a akcionáře. 1.vyd. Praha_Grada Publishing, 2005. 100s. ISBN 80-247-1115-X
GARRISON,R.H. Managerial Accounting. NewYork, McGraw-Hill/Irwin.2003.ISBN 0-07-242338-2
ŠOLJAKOVÁ, L. Cvičné příklady - Manažerské účetnictví. 2.vyd.Praha:ISÚ, 2005

26 hours, compulsory