English

Not applicable.

The ability to keep records of taxation self-containedly.

The subject knowledge on the secondary school level is required.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.Teaching methods: preaching, discussion, examples of accounting - practising.

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

Lectures:
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.

Not applicable.

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.

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.

Not applicable.

Not applicable.

DLUHOSOVA, D. a kol. Finanční řízení a rozhodování podniku, Ekopress 2010. (CS)
HRADECKY, M., LANCA, J., SISKA, L. Manažerské účetnictví, Grada Publishing 2008. (CS)

Not applicable.