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
Prerequisites
Co-requisites
Recommended optional programme components
Literature
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
Assesment methods and criteria linked to learning outcomes
Language of instruction
Work placements
Course curriculum
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 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
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