Course detail
Managerial Accounting
FP-PmuKAcad. year: 2016/2017
The course is focused on the following areas:
-development of cost and managerial accounting,
-ability to analyse accounting statements by a fundamental analysise,
-budgeting and budget (the basic terminology, long-term and short-term budgets, and burden budgets of burden costs),
-standard costs method (basic terminology, SN standard costs method applied in series production, single-part productionthe assembly-line, the piece, the homogeneous and the joint manufacture, using of SN standard costs method in burden for overhead costs),
-responsibility accounting,
-the decision-making tasks that of do not require fundsing instruments,
-the decision-making tasks of that require ing instrumentsfunds.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
- understand the significance, principles and basic requirements for creating effective reporting
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
The condition for the granting of credit is:
processing seminar / semester project
REQUIREMENTS FOR WORK SEMINAR
- The structure of work must include:
1st Fundamental analysis of statutory financial statements
The student will select a company which analyzes reports. Works independently. Ing.Hanušové work delivered in hard copy form usual for assigmenty, including attachments, which consists of mandatory financial statements. Work can be deposited continuously, by the end listopadu. Later submissions will be judged F. The work can not be repaired, the student surrenders final version. In the case of a tie in the submissions are graded as F
2nd Drawing up implentation of the one and two circuit system of unternal accounting - individual task
-Exam-conditions:
1st granting credit,
2nd oral examination
EVALUATION METHODOLOGY
score
Processing semester work 45
Oral examination 55
submission of the questionnaire 10
______________________________________
100
Grading scale
GRADE score (in%)
A 100 -91
B 90 - 81
C 80 - 71
D 70 - 61
E 60 - 50
F 49 a less
Course curriculum
-Costs and managerial accounting and their development
-Usage of costing calculations in management
-Influence of a type of business activity on the Effect of brand business activity on costs accounting
-Fundamental analysise
-Organization of interanl accounting (one and two circuit systems)
-Budgets (long-term and short-term budgets, and burden budgets of burden costs)
-Standard costs method (basic terminology, SN standard costs method applied in series production, single-part productionthe assembly-line, the piece, the hmogeneous and the joint manufacture production, using of SN standard costs method for overhead in burden costs)
-Responsibility accounting
-Reporting
The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).
Work placements
Aims
-understand the significance of development and relation between costs and managerial accounting,
-understand the influence of a type of business activity on the significance of costs accounting and the brand of business activity,
- gain practical skills necessary to analysze the company accounting statements (fundamental analysis)
- gain practical skills necessary for implemetation one and two circuit intercompany accouinting system
gain theoretical and practical knowledge necessary to work prepare out long-term and short-term budgets, as well as and also burden budgets of burden costs),
-familiarise themselves acquire principles of with the standard costs method and possibility of its application to series production, single-part productionin the assembly-line, the piece, the homogeneous and the joint manufactureproduction, using of SN standard costs method in burden for overhead costs),
-understand the significance, principles and basic applications of the Standard Costing Method
-understand the significance, principles and basic applications of the reponsibility accounting
gain theoretical and practical knowledge necessary for reporting
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav. Nákladové a manažerské účetnictví. 1. vyd. Praha : ASPI, 2007. 432 s. ISBN 978-80-7357-299-0. (CS)
KRÁL, Bohumil a kolektiv: Manažerské účetnictví – 2.rozšířené vydání.. Praha, Management Press, 2008, 622 stran, ISBN 978-80-7261-141- 6( (CS)
Recommended reading
MULFORD Charles W,. Creative cash flow reporting: uncovering sustainable financial performance. Hoboken: John Wiley & Sons, 2005. 414 s. ISBN 0-471-46918-1
Classification of course in study plans
- Programme MGR-KS Master's
branch MGR-PFO-KS , 2 year of study, winter semester, compulsory-optional
branch MGR-ŘEP-KS , 2 year of study, winter semester, elective
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
-Influence of a type of business activity on the Effect of brand business activity on costs accounting
-Fundamental analysise
SN Method and financial accounting, SN method in serial piece, homogeneous and associated manufacturing method for SN overheads
Responsibility accounting
- Decision-making tasks requiring deposits of funds
- Reporting