Terminated in academic year 2008/2009

Management Accounting

Type of study	Bachelor
Language of instruction	Czech
Code	117-0303/01
Abbreviation	MÚ
Course title	Management Accounting
Credits	4
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Marcela Palochová, Ph.D.

Subject syllabus

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

Literature

FIBÍROVÁ, Jana a kol. Cost and management accountig. 1. vyd. Praha: ASPI, 2007. 430 s. ISBN 978-80-7357-299-0.
HRADECKÝ, Mojmír a kol. Management accounting. 1. vyd. Praha: Grada Publishing, 2008. 264 s. ISBN 978-80-247-2471-3.
KRÁL, Bohumil a kol. Management accounting. 3. vyd. Praha: Management Press, 2010. 660 s. ISBN 978-80-7261-217-8.

Advised literature

LAZAR, Jaromír. Management accounting ang controlling. Praha: Grada, 2012. 280 s. ISBN: 978-80- 247-4133-8.
PALOCHOVÁ, Marcela. Management accounting „A“ – practice. Ostrava: VŠB-TUO, 2012. 37 s. ISBN 978-80-248-2803-9.
ŠOLJAKOVÁ, Libuše. Strategically focused management accounting. 1. vyd. Praha: Management Press, 2009. 206 s. ISBN 978-80-7261-199-7.

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