Czech

Not applicable.

The subject knowledge on the secondary school level is required.

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.

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.

Not applicable.

Not applicable.

Not applicable.

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
Vančurová, A., Láchová, L.: Daňový systém ČR 2010, VOX, Praha, 2010