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Course detail
FP-muKAcad. year: 2023/2024
The course focuses on the following areas: - The characteristics of cost, financial and management accounting and their development in the current economic context and the basic differences (e.g. valuation, cost classification, reports, concept of depreciation, etc.) between in-house and financial accounting - The links between financial statements and analytical methods (e.g. Porter’s Five Factor Model, SWOT analysis, etc.) and obtaining information from them for risk identification- Displaying profit and loss in accountancy – following costs, revenues and profit in accountancy – and single-entry and double-entry accounting - Influence of the character of business on performance-oriented accountancy (simple, phased, tiered and custom accounting, and associated performance)- Standard cost method – basic concept, types of standard, deviations from standards and their analysis, the specifics of the method according to the conditions of production (influence of technology and the organisation of production, pooling), the use of principle of differential methods for overheads - Departmental and responsibility accounting – describing the issues, preconditions for effective functioning, economic structure of the enterprise- Reporting - basic concepts, importance and role, characteristics, types, implementation issues, requirements for effective reporting, producing reports
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branch MGR-ŘEP-KS , 2 year of study, winter semester, elective
Guided consultation in combined form of studies
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