OPF:FIUNKNMU Managerial Accounting - Course Information

FIUNKNMU Managerial Accounting

Extent and Intensity

0/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

doc. Dr. Ing. Jaromír Lazar (lecturer)
doc. Dr. Ing. Jaromír Lazar (seminar tutor)

Guaranteed by

doc. Dr. Ing. Jaromír Lazar
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.

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

• Business Economics and Management (programme OPF, N_EKOMAN, specialization Corporate Finance)
• Business Economics and Management (programme OPF, N_EKOMAN, specialization Marketing and Trade)
• Business Economics and Management (programme OPF, N_EKOMAN, specialization Business)
• Business Economics and Management (programme OPF, N_EKOMAN, specialization Accounting and Taxes)

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
• České účetní standardy pro podnikatele. info
• Vyhláška Ministerstva financí č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů. info
• Zákon č. 563/1991 Sb. o účetnictví, ve znění pozdějších předpisů. info
• HORNGREN Ch. T. Introduction to management accounting. New Jersey: Prentice-Hall, 2013. ISBN 978-0132567466. info
• KRÁL, B. A KOL. Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010. ISBN 978-80-7261-217-8. info
• FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J. Nákladové a manažerské účetnictví. Praha: ASPI, a.s., 2007. ISBN 978-80-7357-299-0. info
• VALICOVÁ, A. Manažerské účetnictví. Karviná: SU OPF, 2006. ISBN 80-7248-374-9. info
• DRURY, C. Management accounting for business. London: Thomson Learning, 2005. ISBN 978-1-84480-152-7. info

recommended literature
• Odborné časopisy: Účetnictví, Účetnictví v praxi, Účetní poradenství, Finanční zpravodaj, Metodické aktuality Svazu účetních. info
• ŠOLJAKOVÁ, L. Cvičné příklady pro studium manažerského účetnictví. Praha: Institut svazu účetních, a.s., 2005. ISBN 80-86716-26-0. info
• SCHROLL, R., KRÁL, B., JANOUT, J., FIBÍROVÁ, J. Manažerské účetnictví. Praha: Bilance, 2005. ISBN Bez ISBN. info
• CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (LONDON). Manažerské účetnictví: oficiální terminologie = Management accounting: official termin. Praha: ASPI, 2003. ISBN 80-86395-43-X. info
• 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

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 12 HOD/SEM.

Teacher's information

attendance in seminars 60%, ongoing test (min. 70% success rate), course credit combined

Activity	Difficulty [h]
Ostatní studijní zátěž	47
Přednáška	13
Seminář	26
Zápočet	30
Summary	116

• Enrolment Statistics (Winter 2015, recent)
  
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