Course detail
Bookkeeping for Managers
FEKT-MPC-MAUAcad. year: 2025/2026
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
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 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
Prerequisites and corequisites
Basic literature
Recommended reading
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
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-JAE 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-NCP Master's 0 year of study, summer semester, elective
Type of course unit
Lecture
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
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