Czech

3

Not applicable.

The students will:-
be able to distinguish among the possibilities of financial, managerial and intercompany 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 analyze the company accounting statements (fundamental analysis)
,- 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 reports and possibility of reporting

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

Not applicable.

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

Conditions for granting credit:
The condition for the granting of credit is:
1st The written version of fundamental analysis of mandatory financial statements
Students in teacher training received from the mandatory financial statements, the analysis performed
They work in pairs.
The work can not be repaired, the student / students handed over the final version.
In the case of a tie in the Submissions are graded as F
2nd A written compilation of the budget balance, budget income and cash flow budget
(example) - Students will draw on the lessons to specification


Conditions for passing exam:
1st granting credit,
2nd Proficiency Test
3rd possible in the case of oral dozkoušení indecisive signs

EVALUATION METHODOLOGY
score
Development of fundamental analysis (max 30 points)
Development of short-term budget (max 30 points)
Proficiency Test (max 40 points)


______________________________________


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

- Introduction to the course of study, characteristics of intercompany-departmental, financial and managerial accounting.
- Basic differences among financial, managerial and intercompany accounting(- cost classification, ,- appraisal/value/price, accounting inforamtion users )
- Development trends of intercompany, managerial and financial accounting in world connection and circumstainces, regulation and harmonization of accounting
- Financial accounting statements and thein analysis ( fundamental analysis)
- Reporting (basic terminology, introduction, significance , role, sorts and needs of reporting), creating reports
- Budgeting and budget (the basic terminology, long-term and short-term budgets, burden/overhead budgets, methods of creating budgets, budget control, budgetary slack, behavioral aspects in budgeting

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

Not applicable.

- to enable the students and understanding the basic differences among financial, managerial and intercompany accounting
- to introduce the development trends of financial accounting, managerial and intercompany accounting
- to train the students ability to analyze accounting statements by a fundamental analysis as a case study
- to equip the students a detailed knowledge and practice in creating budget(namely short-term budget) and report

Control of the results of individual given assigned courseworktasks.

Not applicable.

Not applicable.

GARRISON,R.H.:Managerial Accounting. New York, McGraw-Hill/Irwin 2003. ISBN 0-07-242338-2 (EN)
HANUŠOVÁ, H: Vnitropodnikové účetnictví - Vyd.1.Akademické nakladatelství CERM, s.r.o.Brno, 2007, 120 s. ISBN 978-80-214-3373-1 (CS)
KRÁL, Bohumil a kolektiv: Manažerské účetnictví - 2.rozšířené vydání, (vydání určené pro potřeby vysokoškolského vzdělání). Praha, Management Press, 2006, 622 stran, ISBN 80-7261-141- 0 (další autoři ŠOLJAKOVÁ, Libuše, FIBÍROVÁ, Jana, ZRALÝ, Martin, WAGNER, Jaroslav, MENŠÍK, Michal) (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)
KRÁL, B., WAGNER, J., ŠOLJAKOVÁ, L., MATYÁŠ, O., STRÁNSKÝ, J.,MENŠÍK, M.: Manažerské účetnictví pro strategické řízení a měření výkonnosti v podmínkách českých podniků (výzkumná zpráva)Prah: 20.09.2007 -21.09.2007. In: Koncepce a řízení výkonnosti Praha: Oeconomica.2007. s. 103 - 120. ISBN 978-8/0-245-1222-8 (CS)
FIBÍROVÁ, J.: Reporting - moderní metoda hodnocení výkonnosti určité firmy. 2.vyd. Praha: Grada Publishing, 2002. s.120. ISBN - 80-247-0482-X (CS)
SHAW, J.C., ARNOLD, J.A., COOPER, M.: Financial Reporting the Way Forward. London: Institute of Chartered Accountants in England and Wales.1990. ISBN 1-85355-131-7 (EN)

Not applicable.

13 hours, compulsory

1st Differences between in-house, financial and managerial accounting
2nd Fundamental analysis - a pilot example
3rd Fundamental analysis - a practical example of the students solved (group lessons)
4th Control example for analysis of financial statements
5th Creating Reports - practical examples
6th Creating reports - individual work of students (group lessons)
7th Compilation of short-term budget-pilot example
8th Compilation of short-term budgets - practice examples for compiling short-term budgets
9th A practical example of compiling a short-term budget - audit work
10.Příklady different methods to control budget execution
11.Examples application of different methods of budgeting
12.Dopady different valuation methods, the company reports
13.Zápočet