The course focuses on the theory of intradepartmental and managerial accounting and her use in system economical drive company and in decision-making exercise. Forms tools for drive middle and bigger company.
Literature
HORNGREN Ch., DATAR S. and G. FOSTER. Cost accounting: a managerial emphasis. New Jersey: Prentice Hall, 2003. 856 p. ISBN 0-13-210917-4.
Advised literature
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.