117-0347/06 – Management Accounting A (MUA)
Gurantor department | Department of Accounting and Taxes | Credits | 5 |
Subject guarantor | Ing. Marcela Palochová, Ph.D. | Subject version guarantor | Ing. Marcela Palochová, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2019/2020 | Year of cancellation | |
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 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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction