Course detail

Bookkeeping for Managers

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

Czech

Number of ECTS credits

2

Mode of study

Not applicable.

Entry knowledge

The subject knowledge on the secondary school level is required.

Rules for evaluation and completion of the course

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

Aims

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 ability to keep records of taxation self-containedly.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Not applicable.

Recommended literature

Vančurová, A., Láchová, L.: Daňový systém ČR 2010, VOX, Praha, 2010
Dluhošová, D. a kol.:Finanční řízení a rozhodování podniku, Ekopress 2010
Hradecký, M., Lanča, J., Šiška, L.: Manažerské účetnictví, Grada Publishing 2008
Lanča, J., Sedláček, J.: Manažerské účetnictví, Masarykova univerzita - ESF, Brno, 2005
Valach, J. a kol.: Finanční řízení podniku, Ekopress, Praha, 2003

Classification of course in study plans

  • Programme MPC-AUD Master's

    specialization AUDM-ZVUK , 0 year of study, summer semester, elective

  • Programme MPC-EAK Master's 0 year of study, summer semester, elective
  • Programme MPC-EEN Master's 0 year of study, summer semester, elective
  • Programme MPC-EKT Master's 0 year of study, summer semester, elective
  • Programme MPC-EVM Master's 0 year of study, summer semester, elective
  • Programme MPC-KAM Master's 0 year of study, summer semester, elective
  • Programme MPC-MEL Master's 0 year of study, summer semester, elective
  • Programme MPC-SVE Master's 0 year of study, summer semester, elective
  • Programme MPC-TIT Master's 0 year of study, summer semester, elective
  • Programme MPC-JAE Master's 0 year of study, summer semester, elective

Type of course unit

 

Lecture

13 hod., compulsory

Teacher / Lecturer

Syllabus

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 

 

 

Fundamentals seminar

13 hod., compulsory

Teacher / Lecturer

Syllabus

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 

 

 

E-learning texts

Daň z příjmů FO - daňová tabulka
Daně2020-doplňující údaje.doc 0.04 MB
Daně2022-doplňující údaje.doc 0.04 MB
varianty pracovně-právních vztahů v ČR
Možnosti pracovněprávních vztahů.ppt 0.14 MB
daňová evidence
Paušální daň 2023.ppt 0.14 MB
paušální režim - oznámení o vstupu.pdf 0.21 MB
Základní administrativní postupy při podnikání jednotlivce
Paušální daň 2021.ppt 0.14 MB
daňové přiznání - formulář - řešený příklad
Daň z příjmů ze závislé činnosti 2020 - student.pdf 0.17 MB
Daň z příjmů FO - závislá činnost2021.pdf 0.14 MB
Daň z příjmů FO 2022 - závislá činnost - Vopršálek.pdf 0.09 MB
Daň z příjmů FO 2022 - závislá činnost - Vopršálek - student.pdf 0.09 MB