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Terminated in academic year 2021/2022

Management Accounting

Type of study Bachelor
Language of instruction Czech
Code 634-2012/01
Abbreviation MU
Course title Management Accounting
Credits 6
Coordinating department Department of Economics and Management in Industry
Course coordinator prof. Ing. Jana Buchtová, CSc.

Subject syllabus

1/ Evolution of management accounting, characteristic of management accouting, comparison of management and financial accounting.
2/ One circuit system of accounting of costs and revenues.
3/ Double circuit system of accounting of costs and revenues.
4/ Financial versus management accounting.
5/ Calculation systems.
6/ Calculation methods.
7/ Analasis of special calculation methods.
8/ Using methods of management accounting for cost management.
9/ Cash flow.
10/ Using information of accounting for clasical financial analysis.
11/ Using information of accounting for management and syntetic financial analysis.
12/ Analysis of effectivity from information of accounting.
13/ Problematic of deffered tax.
14/Special problems in management accounting in the world.

Literature

[1] DRURY, COLIN : Management accounting for business decisions, Thompson Learning, London, 2001

Advised literature

[1] LUCEY, T.: Management accounting, DP Publications, London, 1992