Course detail
Bookkeeping for Managers
FEKT-MPC-MAUAcad. year: 2021/2022
Management accounting
The concept, target, content and structure.
Key notions and criteria of accounting.
Segmentation of costs, revenues and profits in accounting and their impact on company tax charge.
The influence of the type of business on accounting.
Methodical aspects of applying accounting data in corporate financial management.
Guarantor
Department
Learning outcomes of the course unit
The ability to keep records of taxation self-containedly.
Prerequisites
The subject knowledge on the secondary school level is required.
Co-requisites
Not applicable.
Recommended optional programme components
Not applicable.
Literature
Zákon č. 563/1991 Sb. o účetnictví v aktuálním znění
Učebnice: Daňová evidence podnikatelů 2013, Grada Publishing, 2013
Zákon č. 586/1992 Sb. o dani z příjmů v aktuálním znění
Lanča, J., Sedláček, J.: Manažerské účetnictví, Masarykova univerzita - ESF, Brno, 2005
Valach, J. a kol.: Finanční řízení podniku, Ekopress, Praha, 2003
Vančurová, A., Láchová, L.: Daňový systém ČR 2010, VOX, Praha, 2010
Hradecký, M., Lanča, J., Šiška, L.: Manažerské účetnictví, Grada Publishing 2008
Dluhošová, D. a kol.:Finanční řízení a rozhodování podniku, Ekopress 2010
Planned learning activities and teaching methods
Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.Teaching methods: preaching, discussion, examples of accounting - practising.
Assesment methods and criteria linked to learning outcomes
According to the results of the final test the student will or will not be granted the credit from the subject
Language of instruction
Czech
Work placements
Not applicable.
Course curriculum
1.Management accounting - the concept, target, content and structure
2.Costs, revenues and profits - basic economical categories
3.Income tax, records of taxation
4.Costing methods
5.Budgeting
6.Indexes of ratio analysis, cash-flow, break-even point, net present value, recoverability
7.The company - setting up, influencing elements, rules of law, structure and sources of property financing
Aims
To introduce the students to the basics of accounting, which is one of the tools of internal corporate management. Based on the analysis of cost and revenue performance it enables to assess corporate processes and departments ensuring these processes.
To teach methods used for presenting costs and their progress in general or for monitoring the differences of deviations compared with standard values.
To get acquainted with the basic tools of cost management such as calculations and budgets and their relation to internal accounting.
Specification of controlled education, way of implementation and compensation for absences
The content and forms of instruction in the evaluated course are specified by a regulation issued by the lecturer responsible for the course and updated for every academic year.
Classification of course in study plans
- Programme MPC-AUD Master's
specialization AUDM-ZVUK , any year of study, summer semester, 2 credits, elective
- Programme MPC-TIT Master's, any year of study, summer semester, 2 credits, elective
- Programme MPC-KAM Master's, any year of study, summer semester, 2 credits, elective
- Programme MPC-EVM Master's, any year of study, summer semester, 2 credits, elective
- Programme MPC-EEN Master's, any year of study, summer semester, 2 credits, elective
- Programme MPC-EKT Master's, any year of study, summer semester, 2 credits, elective
- Programme MPC-MEL Master's, any year of study, summer semester, 2 credits, elective
- Programme MPC-SVE Master's, any year of study, summer semester, 2 credits, elective
- Programme MPC-EAK Master's, any year of study, summer semester, 2 credits, elective
Type of course unit
eLearning
eLearning: opened course