117-0303/01 – Management Accounting (MÚ)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Marcela Palochová, Ph.D. | Subject version guarantor | Ing. Marcela Palochová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory |
| Year | 3 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 1999/2000 | Year of cancellation | 2008/2009 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
1. To solve the problem of time and material agreement of costs and income.
2. To define the differencies between organizational and economical structure of
the enterprise.
3. To define the system of one ledger accounting.
4. To define the system of two ledger accounting.
5. To feature the accounting cases in multiple production simple, gradual, phasic
and tailor-made.
6. To define technical conception of management accounting.
7. To solve the management accounting case studies.
8. To apply the basic information regarding management accounting in economical
praxis
Teaching methods
Lectures
Tutorials
Summary
The course focuses on the theory of intradepartmental and managerial
accounting and her use in system economical drive company and in decision-
making exercise.
Forms tools for drive middle and bigger company.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
credit and written examination
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Introduction to the study - the relationship between financial, managerial and intradepartmental accounting
2. Organizational and economic structure of the company
3. Plans, budgets, calculations, intradepartmental prices
4. Double-circuit accounting system
5. Single- accounting system
6. Accounting for mass production - single, stage and phase
7. Accounting for customer manufacturing stage
8. Accounting for combined production
9. Problems solving of temporal and material compliance of costs and revenues
10. Study finish - recapitulation
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.