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Management Accounting A

Type of study Bachelor
Language of instruction Czech
Code 117-0347/05
Abbreviation MUA
Course title Management Accounting A
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Marcela Palochová, Ph.D.

Osnova předmětu

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.

E-learning

Study materials are available in the LMS system:
https://lms.vsb.cz/course/view.php?id=127939

Povinná literatura

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.

Doporučená literatura

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 .


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