117-0347/01 – Management Accounting A (MUA)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Marcela Palochová, Ph.D.Subject version guarantorIng. Marcela Palochová, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction1999/2000Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
PAL36 Ing. Marcela Palochová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

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 aim of the course is to clarify the issue of cost and managerial accounting and its application in the system of economic business management. The aim of the course is not only description of methods and procedures of cost accounting, but also explanation of the content and explanatory power of information provided by cost accounting.

Compulsory literature:

FIBÍROVÁ, Jana a kol. Manažerské účetnictví - nástroje a metody. Praha: Wolters Kluwer ČR, 2015. 404 s. ISBN 978-80-7478-743-0. MRUZKOVÁ, Jarmila a Karolina LISZTWANOVÁ. Teorie nákladů, kalkulace a ceny. Ostrava: VŠB-TU Ostrava, 2013. 327 s. ISBN 978-80-248-3164-0. KRÁL, Bohumil a kol. Manažerské účetnictví. 4. vyd. Praha: Management Press, 2018. 791 s. ISBN 978-80-7261-568-1.

Recommended literature:

LAZAR, Jaromír. Manažerské účetnictví a controlling. Praha: Grada, 2012. 280 s. ISBN: 978-80- 247-4133-8. PALOCHOVÁ, Marcela. Nákladové účetnictví – praktikum. Ostrava 2016. 40 s. ISBN 978-80-248-3390-3.

Way of continuous check of knowledge in the course of semester

credit and exam

E-learning

Další požadavky na studenta

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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner