545-0171/01 – Reporting (REP)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Igor Černý, Ph.D.Subject version guarantorIng. Igor Černý, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2020/2021Year of cancellation
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
CER25 Ing. Igor Černý, Ph.D.
ROL74 Ing. Markéta Laštůvková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Part-time Credit and Examination 8+8

Subject aims expressed by acquired skills and competences

Student demonstrates basic knowledge and understanding of: - basic concepts, tools and activities used in reporting, - the structure of financial and in-house economic reports as a source of information, - differences and synergies between information provided by financial and managerial accounting, - specifics in assessing the economic performance of enterprises in the raw materials industry. Student can: - evaluate the quality and relevance of data needed for reporting, - use data obtained by financial analysis for reporting. Student is able to: - prepare a report for the selected activity of the industrial enterprise, - compare and interpret the calculated (acquired) data within the intercompany comparison, - to classify and identify risks within the analysis of the economic development of the enterprise.

Teaching methods

Lectures
Individual consultations
Tutorials

Summary

Předmět seznamuje s příčinnými souvislostmi vzniku ekonomických informací o průmyslovém podniku a vymezením základních rozdílů v pojetí a obsahu informací účetního a manažerského účetnictví. Představuje reporty z hlediska jejich zpracování a následného využití jako základního nástroje ekonomického řízení podniku jako celku i jeho jednotlivých činností. Seznamuje studenty s využitím PC softwaru ke zpracování reportů.

Compulsory literature:

MACKENZIE, Bruce. Wiley 2014 interpretation and application of International Financial Reporting Standards. Hoboken: Wiley, c2014. ISBN 978-1-118-73409-4. MCKEITH, John a Bill COLLINS. Financial accounting and reporting. 2nd ed. London: McGraw-Hill Higher Education, c2013. ISBN 978-0-07-713836-3. WALTON, Peter a Walter AERTS. Global Financial Accouting and Reporting: Principles and Analysis. London: Thomson, 2006. ISBN 978-1-84480-265-4. ŽÁROVÁ, Marcela, David PROCHÁZKA a Jana ROE. Financial reporting in the Czech Republic. Prague: Oeconomica, nakladatelství VŠE, 2017. ISBN 978-80-245-2208-1.

Recommended literature:

BROWNLEE, E. Richard, FERRIS KENNETH R a Mark E. HASKINS. Corporate financial reporting: text and cases. Homewood: Irwin, c1990. ISBN 0-256-07194-2. COOPER, Ken. Effective competency modeling & reporting: a step-by-step guide for improving individual & organizational performance. New York: AMACOM, American Management Association, [2000]. ISBN 0-8144-0548-7. ELLIOTT, Barry a Jamie ELLIOTT. Financial accounting and reporting. 16th ed. Harlow: Pearson, 2013. Always learning. ISBN 978-0-273-77817-2. WAHLEN, James M., Stephen P. BAGINSKI a Mark T. BRADSHAW. Financial reporting, financial statement analysis, and valuation: a strategic perspective. 8E. Boston: Cengage Learning, [2015]. ISBN 978-1-285-19090-7.

Way of continuous check of knowledge in the course of semester

Presentation of semester work and written exam.

E-learning

The Moodle learning management system (lms.vsb.cz) is used for communication beyond the presently realized concentration, through which it is possible to communicate not only between the teacher and the students, but also between the students.

Other requirements

Continuous preparation for hours of practice. Active participation in exercises.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to the subject. 2. The position of reporting in the company information system. 2. In-house reporting and reporting. 3. Reporting and its links to controlling. 4. Financial, managerial and cost accounting as a data source for industrial enterprise reporting. 5. Analysis, detection and interpretation of deviations 6. Reporting users and types of reports. 7. General model of industrial enterprise reporting, dashbord. 8. Reporting on sales and costs. 9. Reporting in the field of work and wages. 10. Reporting of internal departments. 11. Reporting on the performance line. 12. Reporting and software support products. 13. Evaluation of semester work. Summary.

Conditions for subject completion

Part-time form (validity from: 2020/2021 Winter semester, validity until: 2021/2022 Summer 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 30  17 2
        Examination Examination 70  34 3
Mandatory attendence participation: participation in tutorials at least 50 %

Show history

Conditions for subject completion and attendance at the exercises within ISP: Credit can be obtained by successful implementation of the credit test, which consists of 30 questions and it is possible to get a maximum of 30 points, but only 17 points are sufficient for successful implementation. The exam is written (LMS) consisting of 10 questions of 7 points max. per question (LMS).

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0724A290003) Mineral Economics K Czech Most 2 Compulsory study plan
2024/2025 (B0724A290003) Mineral Economics P Czech Ostrava 2 Compulsory study plan
2024/2025 (B0724A290003) Mineral Economics K Czech Ostrava 2 Compulsory study plan
2023/2024 (B0724A290003) Mineral Economics K Czech Ostrava 2 Compulsory study plan
2023/2024 (B0724A290003) Mineral Economics K Czech Most 2 Compulsory study plan
2023/2024 (B0724A290003) Mineral Economics P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0724A290003) Mineral Economics K Czech Most 2 Compulsory study plan
2022/2023 (B0724A290003) Mineral Economics K Czech Ostrava 2 Compulsory study plan
2022/2023 (B0724A290003) Mineral Economics P Czech Ostrava 2 Compulsory study plan
2021/2022 (B0724A290003) Mineral Economics K Czech Most 2 Compulsory study plan
2021/2022 (B0724A290003) Mineral Economics K Czech Ostrava 2 Compulsory study plan
2021/2022 (B0724A290003) Mineral Economics P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0724A290003) Mineral Economics K Czech Most 2 Compulsory study plan
2020/2021 (B0724A290003) Mineral Economics K Czech Ostrava 2 Compulsory study plan
2020/2021 (B0724A290003) Mineral Economics P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2023/2024 Summer
2022/2023 Summer
2021/2022 Summer