Přístupnostní navigace
E-application
Search Search Close
Course detail
FEKT-MPC-MAUAcad. year: 2024/2025
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
Entry knowledge
Rules for evaluation and completion of the course
Aims
Study aids
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
specialization AUDM-ZVUK , 0 year of study, summer semester, elective
Lecture
Teacher / Lecturer
Syllabus
1.Management accounting - the concept, target, content and structure2.Costs, revenues and profits - basic economical categories3.Income tax, records of taxation4.Costing methods5.Budgeting6.Indexes of ratio analysis, cash-flow, break-even point, net present value, recoverability7.The company - setting up, influencing elements, rules of law, structure and sources of property financing
Fundamentals seminar