Course detail

Bookkeeping for Managers

ÚSI-REMAUAcad. year: 2019/2020

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 accounting
The 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

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Learning outcomes of the course unit

- Students will be able to differentiate between the possibilities and the importance of financial, managerial and internal accounting
- Learn how to analyze financial statements of the company
- Understand the possibilities and limitations of various methods of classification of costs in terms of their explanatory power from the manager
- The theoretical and practical levels will acquire the knowledge necessary to determine the structure of costs in the calculation, choice of costing techniques and choice of costing system as a source of information for decision
- Learn how to build a simplified short-term budgets overheads
- Acquire control principles of budget execution, compiling reports
- Understand the possibilities and the importance of standard cost method from the manager

Prerequisites

Not requested.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching is carried out through lectures and seminars. Lectures consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions. Seminars particularly support practical mastery of subject matter presented in lectures or assigned for individual study with the active participation of students.

Assesment methods and criteria linked to learning outcomes

The graded course-unit credit is required conditional on the these following conditions:
POINTS
1.elaboration of coursesemester-work 45
2.oral examination 55
TOTAL POINTS 100


A 100 - 91
B 90 - 81
C 80 - 71
D 70 - 61
E 60 - 50
F 49 a méně

Course curriculum

Work placements

Not applicable.

Aims

- Understanding of the content and the fundamental differences between the financial. Managerial and inter-company accounting and-introduction to basic financial developments. management and internal accounting
- Learn how to perform an analysis of the basic financial statements with concrete examples (the processing of case studies)
- The acquisition of basic theoretical knowledge in calculations, budgeting, and reporting methods SN
- The acquisition of practical skills at the assembly level basic design and creation of short-term budget report

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

1. Analýza účetních výkazů , má formu samostatné individuální písemné práce studenta, kontrola je formou hodnocení práce (hodnocení je součástí výsledného hodnocení s váhou 20 %)
2 Zpracování příkladu na použití relevantních, irelevantních a oportunitních nákladů (individuálně zpracovaného na cvičeních), hodnocení je součástí výsledného hodnocení s vahou 10 %
.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

FIBÍROVÁ, J., ŠOLJAKOVÁ, L. Reporting. 3. rozšířené a aktualizované vyd.Praha: Grada Publishing, 2010. 224 s. ISBN:978-80-247-2759-2
FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J. a P. PETERA. Manažerské účetnictví-nástroje a metody. 2. vyd. Praha: Wolters Kluwer, 2015, 404 s. ISBN 978-80-7478-743-0. (CS)
KRÁL,B. a kol.: Manažerské účetnictví. 2.rozšířené vyd. Praha: Management Press, 2008. 622 s. ISBN978-80-7261-141-6

Recommended reading

BAŘINOVÁ, D., VOZŇÁKOVÁ, I. Vyhodnocení a využití účetních výkazů pro manažery, společníky a akcionáře. 1.vyd. Praha_Grada Publishing, 2005. 100s. ISBN 80-247-1115-X
FIBÍROVÁ,J. Nákladové účetnictví (Manažerské účetnictví).2.vyd.Praha, VŠE Praha, 2001, 347s. ISBN 80-245-0212-7
GARRISON,R.H. Managerial Accounting. NewYork, McGraw-Hill/Irwin.2003.ISBN 0-07-242338-2
KOVANICOVÁ, D. Poklady skryté v účetnictví. 5.aktualizované vydání, Praha:Polygon, 1998, ISBN 80-85967-73-1
KRÁL, B. a kol. Manažerské účetnictví. 2.vyd. Prospektrum, s.r.o. Praha.2005. ISBN 80-7261-131-3
ŠOLJAKOVÁ, L. Cvičné příklady - Manažerské účetnictví. 2.vyd.Praha:ISÚ, 2005

Classification of course in study plans

  • Programme RRTES_P Master's

    specialization RRES , 2 year of study, winter semester, compulsory-optional

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Exercise

13 hod., optionally

Teacher / Lecturer