Course detail
Bookkeeping for managers
FEKT-LMAUAcad. year: 2010/2011
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
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
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
Work placements
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.
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
- Programme EEKR-ML Master's
branch ML-SVE , 2 year of study, winter semester, elective general
branch ML-SVE , 1 year of study, winter semester, elective general
branch ML-KAM , 2 year of study, winter semester, elective general
branch ML-KAM , 1 year of study, winter semester, elective general
branch ML-EEN , 1 year of study, winter semester, elective general
branch ML-TIT , 2 year of study, winter semester, elective general
branch ML-TIT , 1 year of study, winter semester, elective general
branch ML-EVM , 2 year of study, winter semester, elective general
branch ML-EVM , 1 year of study, winter semester, elective general
branch ML-EST , 2 year of study, winter semester, elective general
branch ML-EST , 1 year of study, winter semester, elective general
branch ML-MEL , 2 year of study, winter semester, elective general
branch ML-MEL , 1 year of study, winter semester, elective general
branch ML-BEI , 2 year of study, winter semester, elective general
branch ML-BEI , 1 year of study, winter semester, elective general - Programme EEKR-CZV lifelong learning
branch EE-FLE , 1 year of study, winter semester, elective general
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
- Property and its segmentation, sources of financing. Stocktaking.
- Founding a firm. Decision-making criteria.
- Legal regulations. Trading, business organizations.
- Costs and returns classification from the point of bookkeeping. Economic result.
- Calculations, calculative formula, calculative methods.
- Expense and revenue budgets.
- Budget structure. Expense and revenue budgets preparation.
- Tax bookkeeping of credits and expenses.
- VAT (value added tax) – system, payers, rates, return.
- Tax records keeping.
- Natural person income taxes.
Fundamentals seminar
Teacher / Lecturer
Syllabus