Czech

5

Not applicable.

- be able to distinguish among the possibilities of financial, intercompany and managerial accounting,
- master the problems of intercompany accounting in the one-ledger and double-ledger circuit accounting systems in theory and in practice,
- understand the possibilities and limits of individual ways of classifying costs in terms of their information capability from the manager’s point of view,
- learn how to make use of costs model calculations at linear cost schedule (mainly evaluation at a fixed costs level),
- be made familiar with knowledge necessary for fixing costs structure in calculation, with selection of calculation techniques and selection of a calculation system – everything with respect to specific features and possibilities of the given company, or the subject of enterprise.

Basic knowledge in of the area of financial accounting (principles of bookkeeping, basics of accounting at general level as well as at lly and at the level of the given accounting calculations, knowledge of accounting statements), general knowledge in of microeoeconomics and enterprise economy.

Not applied.

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.

Credit - conditions of achieving
- example of application of double-ledger accounting system
- example of the use of relevant, irrelevant and opportunity costs
- example of the use of calculation techniques

Conditions for passing an exam:
Students have to demonstrate their knowledge acquired gained from in theirs course and be able to apply it in practice its application.

Form of examination: oral examination
Question from the areas:
- basic differences between financial, managerial and intercompany accounting
- characteristics of the methods of classification of costs and revenues, including practical applications
- use of costs models at linear costs schedule
- calculations - basic terms, specification of the subject of calculation, adding up costs of object of calculation, absorption costing method calculation of full and variable costing methods, costs structure in calculation, calculation systems
- reporting.

Method and evaluation criteria
1. individual works 45
2. oral exam 55

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

The basic topics are as follows:
- Introduction to the course of study, characteristics of intercompany-departmental, financial and managerial accounting. Evaluation and its problems in connection with companyy´s economy. Users of accounting information. Basic accounting statements of companies, their information capability and need for harmonization in the world context (accounting systems, regulations and harmonization of accounting).
- Accounting systems - one-ledger and double-ledger accounting systems.
- Costs and profits, their significance and classification.
- Costs models (classification, costs models at linear costs schedule, border costs).
- Calculations (basic terms, specification of the subject of calculation, adding up costs of object of calculation, absorption costing method calculation of full and variable costing methods, costs structure in calculation, calculation systems).
- Reporting.

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

Not applicable.

The aim of the course is for students to understand learn the basic differences among financial, managerial and intercompany accounting, to acquire basic knowledge of and practical skills in connected the with intercompany accounting, and to familiarise themselves to receive knowledge connected with creating and significance of costs models, as well as together with working carrying out and making use of calculations both in theoretical and in practical operations applications.

Control of the results of individual given assigned tasks coursework.
During the semester students work on:
- example of application of double-ledger accounting system
- example of the use of relevant, irrelevant and opportunity costs
- example of the use of calculation techniques

Not applicable.

Not applicable.

HANUŠOVÁ, H.: Vnitropodnikové účetnictví.Akademické nakladatelství CERM, s.r.o. Brno, 2007 (CS)
KRÁL, B. a KOLEKTIV: Manažerské účetnictví. Dotisk 1.vydání.Praha: Management Press 2002.547 s. ISBN 80-7261-062-7 (CS)
GARRISON,R.H.:Managerial Accounting. New York, McGraw-Hill/Irwin 2003. ISBN 0-07-242338-2 (EN)
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)

SCHROLL, R., KRÁL, B., JANOUT, J., FIBÍROVÁ J.: Manažerské účetnictví, Praha:Edice Vzdělávání účetních v ČR, svazek 9, 2.stupeň. ISBN neuděleno (CS)
FIBÍROVÁ,J. a KOLEKTIV: Nákladové účetnictví. 2.vyd. Praha: VŠE, Oeconomica, 2002.347s. ISBN 80-245-0212-7. (CS)
SEDLÁČEK, J.: Účetní data v rukou manažera. Finanční analýza v řízení firmy. 2. vydání, Brno, Computer Press 2000. 220s. ISBN 807226-562-8. (CS)
SEDLÁČEK,J.: Úvod do manažerského účetnictví. 1.vyd. Brno: Vydavatelství MU, 2000, s.155. ISBN 80-210-2454-2 (CS)
LANČA,J.,LAZAR,J., SEDLÁČEK, J.: Sbírka příkladů z manažerského účetnictví. Dotisk 1.vyd., Brno: Vydavatelství MU 2002, s.123, ISBN 80-210-2430-5 (CS)

26 hours, compulsory