Course Unit Code | 117-0347/06 |
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Number of ECTS Credits Allocated | 5 ECTS credits |
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Type of Course Unit * | Compulsory |
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Level of Course Unit * | First Cycle |
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Year of Study * | Third Year |
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Semester when the Course Unit is delivered | Winter Semester |
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Mode of Delivery | Face-to-face |
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Language of Instruction | Czech |
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Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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Name of Lecturer(s) | Personal ID | Name |
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| PAL36 | Ing. Marcela Palochová, Ph.D. |
Summary |
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The aim of the course is to clarify the issue of cost and managerial accounting and its application in the system of economic business management. The aim of the course is not only description of methods and procedures of cost accounting, but also explanation of the content and explanatory power of information provided by cost accounting. |
Learning Outcomes of the Course Unit |
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1. To solve the problem of time and material agreement of costs and income.
2. To define the differencies between organizational and economical structure of
the enterprise.
3. To define the system of one ledger accounting.
4. To define the system of two ledger accounting.
5. To feature the accounting cases in multiple production simple, gradual, phasic
and tailor-made.
6. To define technical conception of management accounting.
7. To solve the management accounting case studies.
8. To apply the basic information regarding management accounting in economical
praxis |
Course Contents |
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Framework syllabus of lectures:
1. Introduction to the study - relationship of financial, managerial and internal accounting.
2. Organizational and economic structure of the company.
3. Plans, budgets, calculations.
4. Double-Circuit Accounting System.
5. Single-Circuit Accounting System.
6. Dual relationship of financial and managerial accounting.
7. Accounting for mass production of simple, stage and phase.
8. Accounting for custom manufacturing.
9. Accounting for grouped manufacturing.
10. Valuation of company performance - transfer prices.
11. Conclusion of study – repetition.
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Recommended or Required Reading |
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Required Reading: |
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BRIGHAM, Eugene F. a Michael C. EHRHARDT. Financial management: theory and practice. 14th ed. Mason: South-Western Cengage Learning, 2014. 544 s. ISBN 978-1-111-97220-2.
DRURY, Coli. Management and Cost Accouting. United Kingdom: Cengage Learning EMEA, 2015. 816 s. ISBN 978-1-4080-4180-2.
KOLEKTIV AUTORŮ. Manažerské účetnictví - nástroje a metody. 3. vyd. Praha: Wolters Kluwer ČR, 2020. 416 s. ISBN 978-80-7598-885-0.
KRÁL, Bohumil a kol. Manažerské účetnictví. 4. vyd. Praha: Management Press, 2019. 792 s. ISBN 978-80-7261-568-1.
MRUZKOVÁ, Jarmila a Karolina LISZTWANOVÁ. Teorie nákladů, kalkulace a ceny. Ostrava: VŠB-TU Ostrava, 2013. 327 s. ISBN 978-80-248-3164-0.
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BRIGHAM, Eugene F. a Michael C. EHRHARDT. Financial management: theory and practice. 14th ed. Mason: South-Western Cengage Learning, 2014. 544 s. ISBN 978-1-111-97220-2.
DRURY, Coli. Management and Cost Accouting. United Kingdom: Cengage Learning EMEA, 2015. 816 s. ISBN 978-1-4080-4180-2.
KOLEKTIV AUTORŮ. Manažerské účetnictví - nástroje a metody. 3. vyd. Praha: Wolters Kluwer ČR, 2020. 416 s. ISBN 978-80-7598-885-0.
KRÁL, Bohumil a kol. Manažerské účetnictví. 4. vyd. Praha: Management Press, 2019. 792 s. ISBN 978-80-7261-568-1.
MRUZKOVÁ, Jarmila a Karolina LISZTWANOVÁ. Teorie nákladů, kalkulace a ceny. Ostrava: VŠB-TU Ostrava, 2013. 327 s. ISBN 978-80-248-3164-0. |
Recommended Reading: |
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LAZAR, Jaromír. Manažerské účetnictví a controlling. Praha: Grada, 2012. 280 s. ISBN: 978-80- 247-4133-8.
PALOCHOVÁ, Marcela. Nákladové účetnictví – praktikum. Ostrava 2016. 40 s. ISBN 978-80-248-3390-3. |
LAZAR, Jaromír. Manažerské účetnictví a controlling. Praha: Grada, 2012. 280 s. ISBN: 978-80- 247-4133-8.
PALOCHOVÁ, Marcela. Nákladové účetnictví – praktikum. Ostrava 2016. 40 s. ISBN 978-80-248-3390-3. |
Planned learning activities and teaching methods |
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Lectures, Tutorials |
Assesment methods and criteria |
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Task Title | Task Type | Maximum Number of Points (Act. for Subtasks) | Minimum Number of Points for Task Passing |
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Credit and Examination | Credit and Examination | 100 (100) | 51 |
Credit | Credit | 40 (40) | 21 |
Písemka | Written test | 40 | 21 |
Examination | Examination | 60 | 31 |