117-0347/06 – 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
Year3Semesterwinter
Study languageCzech
Year of introduction2019/2020Year of cancellation
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:

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, 2020. 416 s. ISBN 978-80-7598-885-0. 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

E-learning

Other requirements

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Framework syllabus of lectures: 1. Introduction to the study - relationship of financial, managerial and internal accounting. 2. Organizational and economic structure of the company. 3. Plans, budgets, calculations. 4. Double-Circuit Accounting System. 5. Single-Circuit Accounting System. 6. Dual relationship of financial and managerial accounting. 7. Accounting for mass production of simple, stage and phase. 8. Accounting for custom manufacturing. 9. Accounting for grouped manufacturing. 10. Valuation of company performance - transfer prices. 11. Conclusion of study – repetition.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                Písemka Written test 40  21
        Examination Examination 60  31 3
Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

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Conditions for subject completion and attendance at the exercises within ISP: Participation in the exercises is not mandatory, but is recommended.

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2024/2025 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2023/2024 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2023/2024 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2022/2023 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2022/2023 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2021/2022 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2021/2022 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0411A050001) Accounting and Taxes UAD P Czech Valašské Meziříčí 3 Compulsory study plan
2019/2020 (B0411A050001) Accounting and Taxes UAD P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2023/2024 Winter
2022/2023 Winter
2021/2022 Winter