English

Not applicable.

a) an understanding the contemporary an expected development of management and financical accounting from the view of globalization.
b) Enable students to be comfortable with theory and with pracital ipmementation of budgeting and Standard Costing.
c) Analysis of application of accounting information systems for the purposes of strategic and operation management - reporting.
d) To enable students to be comfortable with problems of appraisal, in financial accounting and managerial accounting.

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.

Not applicable.

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.

Coursesemester - work
Case study - individual elaboration on Short-term-Budget

Exam:
has divided into two parts:
written part - Individualy elaborated assigment (theme of it will bew discused and acepted by the lecturer)
oral part - discusion about assigment

The graded course-unit credit is required conditional on the these following conditions:
POINTS
1.elaboration of coursesemester-work 30
2.completion of the final test 40
3.oral examination 30
TOTAL POINTS 100

- Development of management and financical accounting from the view of globalization
- Budgets and Budgetings (aspects of budgets classification, three principles of drawing up budgets, methods of drawing up the budgets, long-term budgets, short-term budgets. indirect cost budgets, budget control, Behavioral aspects of budgeting works, budgetary slack)
- Standard Costing (Short characteristic of Standard Costing, Level of standards in relation to time and its characteristics, Application of Standard Costing in homogenous and heterogenous production, Application of joint cost method to establish overhead cost.
- Reporting (short characteristic of reporting, principles and problems in creating and geting together the reports, reporting as a source of information for operational and strategic management)
Appraisal (short characteristic, appraisail in finacial and management accounting, historical price and its modification, correction of historical price in various account systems)

Not applicable.

a) To enable the students an understanding the development of management and financical accounting from the view of globalization.
b) To introduce to many generally used concepts, methods and techniques of management accounting and to enable understanding of these methods, especially budgeting and Standard Costing.
c) Analysis of application of accounting information systems for the purposes of strategic and operation management - reporting.
d) To enable students to be comfortable with problems of appraisal, in financial accounting and managerial accounting.

Control of the results of individual given assigned courseworktasks.

Not applicable.

Not applicable.

Cooper R., Kaplan R.S. (1991): The Design of Cost Management Systems. Textes, Cases, and Readings, Prentice Hall International Ed., (EN)
Horngren C.T., Foster G., Datar S. Cost Accounting: A Managerial Emphasis. Prentice Hall Int. (EN)
Kaplan R.S., Norton D.P. (1996): The Balanced Scorecard. Translating Strategy into Action. HBS. (EN)
Kaplan R.S., Norton D.P. (2001): The Strategy-Focused Organization. Harvard Business School Press (EN)
Maher M.W., Deakin E.B. (1994): Cost Accounting. Richard D. IRWIN, INC. (EN)

Not applicable.