Managerial Accounting

Teaching organization, communication, evaluation


In this week, students will be given introductory information regarding the subject and the conditions for successful completion of the subject.



Study organization

Teaching will take place for full-time students in the OPF classroom according to the schedule. Teaching for online students will take place via MS Teams in parallel with face-to-face students.

Syllabus: you can find the link to the course syllabus after expanding the "Info" item on the right under the opening image on the main page of the interactive course outline.

You can find the schedule, teachers (incl. link to personal cards), course summary (exams, points...) after logging into IS SU using the "Student" tile by opening the menu for the given course.

Communication with the teacher
  • Office A 214 (OPF main building)
  • Email (skupienova@opf.slu.cz)
  • MS Teams
Graduation conditions

Study activities and their evaluation


Quizzes during lectures               10 points

Quizzes during seminars             10 points

Continuous test 1                         10 points

Continuous test 2                         10 points

Exam                                               60 points

TOTAL                                             100 POINTS


Structure of tests and exam

Continuous test: 5x1 point for test questions (theory), 5x1 point for examples

Exam: 5x10 points for examples, 2x5 points for examples + oral examination

In order to successfully complete the subject, you need to obtain at least 60% of the total points, which is a minimum of 60 points.


Point evaluation

A (1)              93 - 100 points

B (1,5)           85 - 92 points

C (2)              77 - 84 points

D (2,5)           69 - 76 points

E (3)               60 - 68 points



Important dates

02/11/2023                   Continuous test 1 (online in the IS)

04/12/2023                   Continuous test 2 (online in the IS)


The tests will be made available from 6:00 p.m. to 6:40 p.m. You will have 30 minutes for the test.

Exam dates will be announced in IS SU at the end of November. 

Literature

required literature

  • WARREN, C.S., REEVE, J.M. and J.E. DUCHAC. Managerial Accounting. USA: Cengage Lending, 2014. ISBN 978-1-285-86880-6. info
  • GARRISON, R. H., NOREEN, E. W. and C. P. BREWER. Managerial Accounting. New York: McGwaw-Hill, 2011. ISBN 978-0-07-811100-6. info
  • JIAMBALVO, J. Managerial Accounting. 4th ed. . John Wiley & Sons, Inc., 2009. ISBN 978-0-470-33334-1. info

recommended literature

  • RICH, J.S., JONES, J.P., HEITGER, D.L., MOWEN, M.M and D. R. HAN. Cornerstones of Financial & Managerial Accounting. USA: South-Western Cengage Learning, 2012. ISBN 978-0-538-47348-4. info
  • HEISINGER, K. Essentials of Managerial Accounting. USA: South-Western Cengage Learning, 2009. ISBN 978-0-618-9. info
  • PROCTOR, R. Managerial Accounting for Businesses Decisions. 3rd ed. England: Pearson Education Limited, 2009. ISBN 978-0-273-71755-3. info


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