UCNAMUC Managerial Accounting

School of Business Administration in Karvina
Winter 2013
Extent and Intensity
1/2/0. 4 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Dr. Ing. Jaromír Lazar (lecturer)
doc. Dr. Ing. Jaromír Lazar (seminar tutor)
Ing. Alena Valicová (seminar tutor)
Guaranteed by
doc. Dr. Ing. Jaromír Lazar
Department of Finance and Accounting – School of Business Administration in Karvina
Prerequisites
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Managerial Accounting builds on the basic knowledge of accounting, based on the definition of the differences in the content and concepts of financial and managerial accounting. The main attention is devoted to understanding the nature and diversity of accounting information for management along the line outputs (product-oriented accounting) and management along the line of accountability (responsibility accounting). The course is given to approaches breakdown of costs for management (prime and overhead, direct and indirect, variable and fixed). The content of the course are the basic tools of value management - a system costing, budgeting and transfer pricing. Then it comes to the application of acquired knowledge in odpovědnostním value management, in particular economic structure centers, understanding the relationship of its profits and earnings resorts.
Syllabus
  • 1. Financial and Management Accounting
    2. The concept and classification of costs in managerial accounting
    3. Track costs by place of origin and of responsibility
    4. Calculation System
    5. Calculation methods and formulas
    6. Preparation of budgets
    7. One or two circuit Accounting
    8. Bulk and custom manufacturing
    9. Pooled and unpooled production
    10. Standard cost method
    11. Decision-making tasks requiring deposits of funds
    12. Decision-making tasks that require a deposit of funds
    13. Pricing decisions
Literature
    required literature
  • HORNGREN Ch. T. Introduction to management accounting. New Jersey: Prentice-Hall, 2013. ISBN 978-0132567466. info
  • DRURY, C. Management accounting for business. London: Thomson Learning, 2005. ISBN 978-1-84480-152-7. info
    recommended literature
  • CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (LONDON). Manažerské účetnictví: oficiální terminologie = Management accounting: official termin. Praha: ASPI, 2003. ISBN 80-86395-43-X. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Credit
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
attendance in seminars 60%, ongoing test (min. 70% success rate), course credit combined
ActivityDifficulty [h]
Ostatní studijní zátěž47
Přednáška13
Seminář26
Zápočet30
Summary116
  • Enrolment Statistics (recent)
  • Permalink: https://is.slu.cz/course/opf/winter2013/UCNAMUC