| Course Unit Code | 634-2021/01 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | |
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| Prerequisities | Course Unit Code | Course Unit Title |
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| 634-2019 | Financial Accounting of Industrial Enterprise I |
| Name of Lecturer(s) | Personal ID | Name |
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| BUH50 | prof. Ing. Jana Buchtová, CSc. |
| Summary |
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| The objective of Management Accounting of Industrial Enterprise is to teach the students to use the information of accounting system of industrial enterprice and to look for answers on questions, how to measure results of cost or profit centers with respecting the results of whole firm, how to create the economic interest of them to work effective. There are explained the problems of accounting of profit centers of industrial enterprise and material interests. There are explained the approachies of financial analysis from position of methodic problems of accounting too. |
| Learning Outcomes of the Course Unit |
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The student will know the basic of management accounting of industrial enterprise, the systems of costs and revenues in industrial enterprise and the calculation methods. He will understand systems of cash flow and systems of evaluation of financial health of industrial enterprise and he can use the information of accounting for it.
The student will be able to used the information for measurement of profits of unit of industrial enterprise. He will be able to used calculation methods in practise of industrial enterprise and he can evaluate financial health of industrial enterprise. |
| Course Contents |
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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 of industrial enteprise.
3. Double circuit system of accounting of costs and revenues of industrial enterprise.
4. Financial versus management accounting of industrial enterprise.
5. Calculation systems of industrial enterprise.
6. Calculation methods in industrial enterprise.
7. Analasis of special calculation methods using in industrial enterprise.
8. Using methods of management accounting for cost management in indusrrial enteprise.
9. Cash flow.
10. Using information of accounting for clasical financial analysis of indusrial enteprise.
11. Using information of accounting for management of industrial enterprise from syntetic financial analysis.
12. Analysis of effectivity of industrial enterprise from information of its accounting.
13. Problematic of deffered tax in financial analysis.
14.Special problems in management accounting in the world.
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| Recommended or Required Reading |
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| Required Reading: |
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MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6.
DRURY, COLIN Management accounting for business decisions. Thompson Learning, London, 2001.
COX, D. Management Accounting: Costing Workbook. Osborne Books Ltd., 2016, ISBN 9781909173767.
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KRÁL, B. a kol. Manažerské účetnictví. Praha: Management Press, 2018, ISBN 978-80-7261-568-1
BUCHTOVÁ, J. Jak porozumět účetním výkazům aneb co v nich (ne)najdete. Ostrava: MIRAGO, Ostrava, 2003, ISBN 80-86617-38-6.
MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6.
SIKOROVÁ, A. Vzdělávací modul 6 – Finančně-ekonomická analýza a rozhodování: submodul Využití Money S3 ve finančním účetnictví. Informační podpora finančního účetnictví, studijní opora. Ostrava: VŠB-TU Ostrava, 2015.
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| Recommended Reading: |
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DRURY C. Management and Cost Accounting. Cengage Learning EMEA, 2015.
International Financial Reporting Standards (IAS/IFRS). |
FIBÍROVÁ J. Manažerské účetnictví: nástroje a metody. Praha: Wolters Kluwer, 2015, ISBN 978-80-7478-743-0.
MACÍK K. Účetnictví pro manažerskou praxi. Praha: Grada, 2000,ISBN 80-7169-914-4.
KOVANICOVÁ, D., KOVANIC, P. Poklady skryté v účetnictví, 1.- 3. díl. Praha: POLYGON,2001,ISBN 80-7273-047-9.
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| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 20 | 12 |
| Examination | Examination | 80 | 31 |