117-0347/02 – 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 graduateRequirementCompulsory
Study languageCzech
Year of introduction2009/2010Year of cancellation2012/2013
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



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:

BRIGHAM, Eugene F. a Michael C. EHRHARDT. Financial management: theory and practice. 14th ed. Mason: South-Western Cengage Learning, 2014. 544 s. ISBN 978-1-111-97220-2. DRURY, Coli. Management and Cost Accouting. United Kingdom: Cengage Learning EMEA, 2015. 816 s. ISBN 978-1-4080-4180-2. KOLEKTIV AUTORŮ. Manažerské účetnictví - nástroje a metody. 3. vyd. Praha: Wolters Kluwer ČR, 2019. 416 s. ISBN 978-80-7598-486-9. KRÁL, Bohumil a kol. Manažerské účetnictví. 4. vyd. Praha: Management Press, 2019. 792 s. ISBN 978-80-7261-568-1. MRUZKOVÁ, Jarmila a Karolina LISZTWANOVÁ. Teorie nákladů, kalkulace a ceny. Ostrava: VŠB-TU Ostrava, 2013. 327 s. ISBN 978-80-248-3164-0.

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


Other requirements

Additional requirements for students not determined.


Subject has no prerequisities.


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

Full-time form (validity from: 2009/2010 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                Písemný zápočet Written test 40  21
        Examination Examination 60  31
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner