Course detail

Bookkeeping for managers

FEKT-CMAUAcad. year: 2017/2018

Management accounting
The concept, target, content and structure.
Key notions and criteria of accounting.
Segmentation of costs, revenues and profits in accounting and their impact on company tax charge.
The influence of the type of business on accounting.
Methodical aspects of applying accounting data in corporate financial management.

Language of instruction

English

Number of ECTS credits

2

Mode of study

Not applicable.

Guarantor

Ing. Martin Jílek

Department

Department of Foreign Languages (UJAZ)

Learning outcomes of the course unit

The ability to keep records of taxation self-containedly.

Prerequisites

The subject knowledge on the secondary school level is required.

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

According to the results of the final test the student will or will not be granted the credit from the subject

Course curriculum

1.Management accounting - the concept, target, content and structure
2.Costs, revenues and profits - basic economical categories
3.Income tax, records of taxation
4.Costing methods
5.Budgeting
6.Indexes of ratio analysis, cash-flow, break-even point, net present value, recoverability
7.The company - setting up, influencing elements, rules of law, structure and sources of property financing

Work placements

Not applicable.

Aims

To introduce the students to the basics of accounting, which is one of the tools of internal corporate management. Based on the analysis of cost and revenue performance it enables to assess corporate processes and departments ensuring these processes.
To teach methods used for presenting costs and their progress in general or for monitoring the differences of deviations compared with standard values.
To get acquainted with the basic tools of cost management such as calculations and budgets and their relation to internal accounting.

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

The content and forms of instruction in the evaluated course are specified by a regulation issued by the lecturer responsible for the course and updated for every academic year.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Učebnice: Jaroslav Sedláček, Daňová evidence podnikatelů 2005, Grada Publishing, 2005
Vyhláška č. 500/2002 Sb. v aktuálním znění
Zákon č. 235/2004 Sb. o dani z přidané hodnoty v aktuálním znění
Zákon č. 586/1992 Sb. o dani z příjmů v aktuálním znění
Zákon o účetnictví č. 563/1991 Sb. v aktuálním znění

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme EECC Bc. Bachelor's

    branch BC-MET , 2 year of study, summer semester, elective general
    branch BC-MET , 3 year of study, summer semester, elective general
    branch BC-TLI , 2 year of study, summer semester, elective general
    branch BC-TLI , 3 year of study, summer semester, elective general
    branch BC-SEE , 2 year of study, summer semester, elective general
    branch BC-SEE , 3 year of study, summer semester, elective general
    branch BC-AMT , 2 year of study, summer semester, elective general
    branch BC-AMT , 3 year of study, summer semester, elective general
    branch BC-EST , 2 year of study, summer semester, elective general
    branch BC-EST , 3 year of study, summer semester, elective general

Type of course unit

 

Lecture

13 hod., compulsory

Teacher / Lecturer

Ing. Martin Jílek

Syllabus

- Specification, significance and distinction between bookkeeping and tax records.
- Property and its segmentation, sources of financing. Stocktaking.
- Founding a firm. Decision-making criteria.
- Legal regulations. Trading, business organizations.
- Costs and returns classification from the point of bookkeeping. Economic result.
- Calculations, calculative formula, calculative methods.
- Expense and revenue budgets.
- Budget structure. Expense and revenue budgets preparation.
- Tax bookkeeping of credits and expenses.
- VAT (value added tax) – system, payers, rates, return.
- Tax records keeping.
- Natural person income taxes

Fundamentals seminar

13 hod., compulsory

Teacher / Lecturer

Ing. Martin Jílek

Syllabus

- practice in bookkeeping