Czech

5

Not applicable.

The students will:- be able to distinguish between the possibilities of costs and managerial accounting,- understand the influence of a type of business activity on the significance of costs accounting and the brand of business activity,- learn develop practical skills necessary to analyzse the company accounting statements (fundamental analysisze), - learn implementation one and two circuit intrnal accounting system, - learn how to set prepare long-term and short-term budgets, as well as and also burden budgets of burden costs),- familiarise themselves with the acquire principles of standard costs method and possibility of its application to series production, single-part productionin the assembly-line, the piece, the homogeneous and the jjoint manufactureproduction, using of SN standard costs method in for overhead burden costs),- understand the significance, principles and basic applications of the responsibility accounting,-
- understand the significance, principles and basic requirements for creating effective reporting

Basic knowledge in the area of financial accounting (principles of bookkeeping, knowledge of accounting statements), general knowledge in of microeo economics and enterprise corporate economics.

Not applicable.

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

Conditions for granting credit:
The condition for the granting of credit is:
processing seminar / semester project
REQUIREMENTS FOR WORK SEMINAR
- The structure of work must include:
1st Fundamental analysis of statutory financial statements
The student will select a company which analyzes reports. Works independently. Ing.Hanušové work delivered in hard copy form usual for assigmenty, including attachments, which consists of mandatory financial statements. Work can be deposited continuously, by the end listopadu. Later submissions will be judged F. The work can not be repaired, the student surrenders final version. In the case of a tie in the submissions are graded as F

2nd Drawing up implentation of the one and two circuit system of unternal accounting - individual task



-Exam-conditions:
1st granting credit,
2nd oral examination


EVALUATION METHODOLOGY
score
Processing semester work 45

Oral examination 55
submission of the questionnaire 10
______________________________________
100

Grading scale
GRADE score (in%)
A 100 -91
B 90 - 81
C 80 - 71
D 70 - 61
E 60 - 50
F 49 a less

TThe basic topics are as follows:
-Costs and managerial accounting and their development
-Usage of costing calculations in management
-Influence of a type of business activity on the Effect of brand business activity on costs accounting
-Fundamental analysise
-Organization of interanl accounting (one and two circuit systems)
-Budgets (long-term and short-term budgets, and burden budgets of burden costs)
-Standard costs method (basic terminology, SN standard costs method applied in series production, single-part productionthe assembly-line, the piece, the hmogeneous and the joint manufacture production, using of SN standard costs method for overhead in burden costs)
-Responsibility accounting
-Reporting

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).

Not applicable.

TThe aim is for students of the course is to:
-understand the significance of development and relation between costs and managerial accounting,
-understand the influence of a type of business activity on the significance of costs accounting and the brand of business activity,
- gain practical skills necessary to analysze the company accounting statements (fundamental analysis)
- gain practical skills necessary for implemetation one and two circuit intercompany accouinting system
gain theoretical and practical knowledge necessary to work prepare out long-term and short-term budgets, as well as and also burden budgets of burden costs),
-familiarise themselves acquire principles of with the standard costs method and possibility of its application to series production, single-part productionin the assembly-line, the piece, the homogeneous and the joint manufactureproduction, using of SN standard costs method in burden for overhead costs),
-understand the significance, principles and basic applications of the Standard Costing Method
-understand the significance, principles and basic applications of the reponsibility accounting
gain theoretical and practical knowledge necessary for reporting

Control of the results of individual given assigned courseworktasks.

Not applicable.

Not applicable.

KRÁL, Bohumil a kolektiv: Manažerské účetnictví – 2.rozšířené vydání.. Praha, Management Press, 2008, 622 stran, ISBN 978-80-7261-141- 6( (CS)
FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav. Nákladové a manažerské účetnictví. 1. vyd. Praha : ASPI, 2007. 432 s. ISBN 978-80-7357-299-0. (CS)
FIBÍROVÁ, J., ŠOLJAKOVÁ, L.. Reporting. 3. rozšíř. a aktual. vyd. Praha : Grada Publishing, 2010. 221 s, ISBN 978-80-247-2759-2

MULFORD Charles W,. Creative cash flow reporting: uncovering sustainable financial performance. Hoboken: John Wiley & Sons, 2005. 414 s. ISBN 0-471-46918-1
MULFORD Charles W,. Creative cash flow reporting: uncovering sustainable financial performance. Hoboken: John Wiley & Sons, 2005. 414 s. ISBN 0-471-46918-1

26 hours, optionally

-Usage of costing calculations in management
-Influence of a type of business activity on the Effect of brand business activity on costs accounting
-Fundamental analysise

SN Method and financial accounting, SN method in serial piece, homogeneous and associated manufacturing method for SN overheads
Responsibility accounting
- Decision-making tasks requiring deposits of funds
- Reporting