634-0412/01 – Management Accounting (MÚ)

Gurantor departmentDepartment of Economics and Management in IndustryCredits5
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semestersummer
Study languageCzech
Year of introduction2005/2006Year of cancellation
Intended for the facultiesFMTIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
KUB886 Ing. Stanislav Kubica
SIK10 Ing. Andrea Sikorová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+3
Combined Credit and Examination 18+0

Subject aims expressed by acquired skills and competences

The objective of Management Accounting is to teach the students to use the information of accounting system of enterprice and to look for answers on questions, how to measure results of cost or profit centers with respecting the results of whole firm, how to create the economic interest of them to work effective.

Teaching methods

Lectures
Tutorials

Summary

The objective of Management Accounting is to teach the students to use the information of accounting system of enterprice and to look for answers on questions, how to measure results of cost or profit centers with respecting the results of whole firm, how to create the economic interest of them to work effective.

Compulsory literature:

[1] Management accounting for business decisions, Drury, Colin: Thompson Learning, London, 2001 [2] Král, B. a kol.: Manažerské účetnictví, Management Press Praha, 2008 [3] Buchtová, J.: Jak porozumět účetním výkazům aneb co v nich (ne)najdete, MIRAGO Ostrava, 2003

Recommended literature:

[1] Lucey, T.: Management accounting, DP Publicathions, London, 1992 [2] Král, B. a kol.: Vnitropodnikové účetnictví, Trizonia Praha, 1994 [3] Schroll, R. – Janout, J. – Král, B. – Králíček, V.: Manažerské účetnictví v podmínkách tržního hospodářství, Trizonia Praha, 1993 [4] Kovanicová, D. – Kovanic, P.: Poklady skryté v účetnictví, 1.- 3. díl, POLYGON Praha, 1999 [5] Kovanicová, D.: Nová abeceda účetních znalostí pro každého, POLYGON Praha, 1999

Way of continuous check of knowledge in the course of semester

tests

E-learning

-

Další požadavky na studenta

-

Prerequisities

Subject codeAbbreviationTitleRequirement
634-0404 EP Economics of an Enterprise Compulsory
634-0408 FÚI. Financial Accounting I. Compulsory

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- International accounting, financial and management accounting. - The systems of accounting of costs and revenues. - The calculation systems. - Cash flow. - The using information of accounting for management. - Special problems in management accounting in the world.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2010/2011 Summer 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 20 (20) 0
                Written exam Written test 20  0
        Examination Examination 80 (80) 0
                Written examination Written examination 45  0
                Oral Oral examination 35  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2013/2014 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2013/2014 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2012/2013 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2012/2013 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2011/2012 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2011/2012 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2011/2012 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2010/2011 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2010/2011 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2010/2011 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2009/2010 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2009/2010 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2009/2010 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2008/2009 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2008/2009 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2008/2009 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2007/2008 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2007/2008 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2007/2008 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2006/2007 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2006/2007 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2006/2007 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan
2005/2006 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2005/2006 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2005/2006 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Třinec 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner