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Ukončeno v akademickém roce 2020/2021

Cost Accounting

Type of study Bachelor
Language of instruction Czech
Code 117-0038/03
Abbreviation NU
Course title Cost Accounting
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Marcela Palochová, Ph.D.

Osnova předmětu

1. Introduction to the study - the relationship between financial, managerial and intradepartmental accounting
2. Organizational and economic structure of the company
3. Plans, budgets, calculations, intradepartmental prices
4. Double-circuit accounting system
5. Single- accounting system
6. Accounting for mass production - single, stage and phase
7. Accounting for customer manufacturing stage
8. Accounting for combined production
9. Problems solving of temporal and material compliance of costs and revenues
10. Study finish – recapitulation

Povinná literatura

HORNGREN Ch., DATAR S. and G. FOSTER. Cost accounting: a managerial emphasis. New Jersey: Prentice Hall, 2003. 856 p. ISBN 0-13-210917-4 .

Doporučená literatura

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Prague: Trade Links, 2012. 459 p.