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