Course detail

To introduce the students to the basics of accounting, which is one of the tools of internal corporate management. Based on the analysis of cost and revenue performance it enables to assess corporate processes and departments ensuring these processes.
To teach methods used for presenting costs and their progress in general or for monitoring the differences of deviations compared with standard values.
To get acquainted with the basic tools of cost management such as calculations and budgets and their relation to internal accounting.

The ability to keep records of taxation self-containedly.

The subject knowledge on the Bachelor´s degree level is requested.

Management accounting
The concept, target, content and structure.
Key notions and criteria of accounting.
Segmentation of costs, revenues and profits in accounting and their impact on company tax charge.
The influence of the type of business on accounting.
Methodical aspects of applying accounting data in corporate financial management.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

According to the results of the final test the student will or will not be granted the credit from the subject.

1.Management accounting - the concept, target, content and structure
2.Costs, revenues and profits - basic economical categories
3.Income tax, records of taxation
4.Costing methods
5.Budgeting
6.Indexes of ratio analysis, cash-flow, break-even point, net present value, recoverability
7.The company - setting up, influencing elements, rules of law, structure and sources of property financing

The content and forms of instruction in the evaluated course are specified by a regulation issued by the lecturer responsible for the course and updated for every academic year.

Zákon o účetnictví č. 563/1991 Sb. v platném znění