Přístupnostní navigace
E-application
Search Search Close
Course detail
ÚSI-2FCMUAcad. year: 2011/2012
The course is focused mainly on:- Explaining the significance and function of accounting in general; types of accounting, the characteristics of in-house, financial and managerial accounting and their development trends in current economic context; basic differences (e.g. valuation, the users etc.) between in-house, financial and managerial accounting- Basic company account sheets , their explicitness and analysis- The costs and their classification- Line management – cost accounting (terms, the subject of cost accounting, apportionment of costs to the subject of cost accounting, the cost accounting of full and variable costs, the structure of costs in the cost accounting, the cost accounting system- Budgets and budgeting (basic terms, long term budgets, short term budgets, overhead costs budgets), methods of budget creating and controlling, behavioural aspects of budget work- Standard Costs Method as a tool for cost management and control (basic terms, SCM in serial, job-work, homogenous, heterogeneous and associated production, the usage of SCM at overhead costs- Reporting as a source of information for decision making (basic terms, characteristics, types, requirements), creating a report- Responsibility accountingThe issue will be focused on risk engineering. Students will be able to indentify risks in complex and analyse them critically, to implement and assess measures taken in firms and institutions from the accounting point of view.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended literature
Classification of course in study plans
branch RFI , 2 year of study, winter semester, compulsory
Lecture
Teacher / Lecturer
Exercise