Course detail

Managerial Accounting

FP-PmuKAcad. year: 2012/2013

The course is focused on the following areas:
-development of cost and managerial accounting,
-ability to analyse accounting statements by a fundamental analysise,
-budgeting and budget (the basic terminology, 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 homogeneous and the joint manufacture, using of SN standard costs method in burden for overhead costs),
-responsibility accounting,
-the decision-making tasks that of do not require fundsing instruments,
-the decision-making tasks of that require ing instrumentsfunds.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Learning outcomes of the course unit

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 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 hhomogeneous 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,- acquire master the theory etical and practical application by when solving the ddecision-making tasks that do of not requireing instruments funds, as well as and decision-making tasks that of requireing instrumentsthem.

Prerequisites

Basic knowledge in the area of financial accounting (principles of bookkeeping, basics of accounting generally and at the level of given accounting calculations, knowledge of accounting statements), general knowledge in of microeo economics and enterprise corporate economics.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

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

Assesment methods and criteria linked to learning outcomes

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.Práce
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 the budget balance, budget income and cash flow budget
Students can prepare themselves to enter the example.
Works independently.
Ing.Hanušové work delivers a written customary for assigmenty
Work can be deposited continuously, by the end listopadu.Práce
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

- Specifics of work - a change in the assignment is necessary to consult with the teacher

Optional part
Distribution of the questionnaire and submission - submission deadline - the test

Exam-conditions:
1st granting credit,
2nd oral examination
3rd optional part (questionnaire submission)

EVALUATION METHODOLOGY
score
Processing semester work 40
(For every 20 points max - A)
Oral examination 60
submission of the questionnaire 10
______________________________________
110

Grading scale
GRADE score (in%)
A 110-91
B 90 - 81
C 80 - 71
D 70 - 61
E 60 - 50
F 49 a less

Course curriculum

The 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
-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 hhmogeneous and the joint manufacture production, using of SN standard costs method for overhead in burden costs)
-Responsibility accounting
-The Decision-making tasks that do not require fundsof not requiring instruments,
-The Decision-making tasks that of requireing instrumentsfunds.

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

Work placements

Not applicable.

Aims

The 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 analysisze),- 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 responsibility accounting,
-master the acquire the theory etical and practical application by when solving the decision-making tasks that do not of not requireing instruments funds, as well as and decision-making tasks that of require theming instruments.

Specification of controlled education, way of implementation and compensation for absences

Control of the results of individual given assigned courseworktasks.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

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, Bohumil a kolektiv: Manažerské účetnictví – 2.rozšířené vydání.. Praha, Management Press, 2008, 622 stran, ISBN 978-80-7261-141- 6( (CS)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme MGR-KS Master's

    branch MGR-PFO-KS , 2 year of study, winter semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Syllabus

-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
-Budgets - basic terms,
- Long-term budget
- Short-term budgets,
- Budgets overheads
- Control of budget execution, budgetary aspects of the work of behaviorist
- Standard cost method (basic concepts, exceptions)
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