Course detail
Bookkeeping for Managers
FEKT-GMAUAcad. year: 2020/2021
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
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
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
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
HRADECKY, M., LANCA, J., SISKA, L. Manažerské účetnictví, Grada Publishing 2008. (CS)
Recommended reading
Classification of course in study plans
- Programme MPAJ-TEC Master's 0 year of study, summer semester, elective
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
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.