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Terminated in academic year 2021/2022

Management Accountig A

Type of study Bachelor
Language of instruction Czech
Code 117-0403/05
Abbreviation MUA
Course title Management Accountig A
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

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.

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.


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