English

Not applicable.

Basic knowledge in the area of financial accounting (principles of bookkeeping, basics of accounting generally and at the level of given accounting calculations, knowledge of accounting statements), general knowledge in of microeo economics and enterprise corporate economics.

Coursesemester - work
Case study - individual elaboration

Exam:
has divided into two parts:
written part - Individualy elaborated assigment (theme of it will bew discused and acepted by the lecturer)
oral part - discusion about assigment

The graded course-unit credit is required conditional on the these following conditions:
POINTS
1.elaboration of coursesemester-work 30
2.completion of the final test 40
3.oral examination 30
TOTAL POINTS 100
Control of the results of individual given assigned courseworktasks.

a) To enable the students an understanding the development of management and financical accounting from the view of globalization.
b) To introduce to many generally used concepts, methods and techniques of management accounting and to enable understanding of these methods, especially budgeting and Standard Costing.
c) Analysis of application of accounting information systems for the purposes of strategic and operation management - reporting.
d) To enable students to be comfortable with problems of appraisal, in financial accounting and managerial accounting.
e) To obtain the ability to analyze the financial statements and obtain information from them for some of the analytical methods
a) an understanding the contemporary an expected development of management and financical accounting from the view of globalization.
b) Enable students to be comfortable with theory and with pracital ipmementation of budgeting and Standard Costing.
c) Analysis of application of accounting information systems for the purposes of strategic and operation management - reporting.
d) To enable students to be comfortable with problems of appraisal, in financial accounting and managerial accounting.
f) To obtain the ability to analyze the financial statements and obtain information from them for some of the analytical methods

Not applicable.

Drury, Collin. Management and Cost Accounting. (EN)
KAPLAN R.S., NORTON D.P. (2011): The Strategy-Focused Organization. Harvard Business School Press
WEYGANDT, J.J. Managerial Accounting: Tools for Business Decision Making. 6 edition, Wiley; 2011. 756 p. ISBN 978-1118096895.

MULFORD Charles, W,.Creative cash flow reporting: uncovering sustainable financial performance. Hoboken: John Wiley & Sons, 2005. ISBN 0-471-46918-1.