| Course Unit Code | 545-0171/01 |
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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 * | Second 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 | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| CER25 | Ing. Igor Černý, Ph.D. |
| ROL74 | Ing. Markéta Laštůvková, Ph.D. |
| Summary |
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| Learning Outcomes of the Course Unit |
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Student demonstrates basic knowledge and understanding of:
- basic concepts, tools and activities used in reporting,
- the structure of financial and in-house economic reports as a source of information,
- differences and synergies between information provided by financial and managerial accounting,
- specifics in assessing the economic performance of enterprises in the raw materials industry.
Student can:
- evaluate the quality and relevance of data needed for reporting,
- use data obtained by financial analysis for reporting.
Student is able to:
- prepare a report for the selected activity of the industrial enterprise,
- compare and interpret the calculated (acquired) data within the intercompany comparison,
- to classify and identify risks within the analysis of the economic development of the enterprise. |
| Course Contents |
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1. Introduction to the subject.
2. The position of reporting in the company information system.
2. In-house reporting and reporting.
3. Reporting and its links to controlling.
4. Financial, managerial and cost accounting as a data source for industrial enterprise reporting.
5. Analysis, detection and interpretation of deviations
6. Reporting users and types of reports.
7. General model of industrial enterprise reporting, dashbord.
8. Reporting on sales and costs.
9. Reporting in the field of work and wages.
10. Reporting of internal departments.
11. Reporting on the performance line.
12. Reporting and software support products.
13. Evaluation of semester work. Summary. |
| Recommended or Required Reading |
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| Required Reading: |
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MACKENZIE, Bruce. Wiley 2014 interpretation and application of International Financial Reporting Standards. Hoboken: Wiley, c2014. ISBN 978-1-118-73409-4.
MCKEITH, John a Bill COLLINS. Financial accounting and reporting. 2nd ed. London: McGraw-Hill Higher Education, c2013. ISBN 978-0-07-713836-3.
WALTON, Peter a Walter AERTS. Global Financial Accouting and Reporting: Principles and Analysis. London: Thomson, 2006. ISBN 978-1-84480-265-4.
ŽÁROVÁ, Marcela, David PROCHÁZKA a Jana ROE. Financial reporting in the Czech Republic. Prague: Oeconomica, nakladatelství VŠE, 2017. ISBN 978-80-245-2208-1. |
DVOŘÁKOVÁ, Lilia, Josef ČERVENÝ, Andrea MALÁ a Jiří KRONYCH. Manažerské účetnictví a controlling v praktických aplikacích. Plzeň: NAVA, 2017. ISBN 978-80-7211-517-4.
ESCHENBACH, Rolf a Helmut SILLER. Profesionální controlling: koncepce a nástroje. 2., přeprac. vyd. Přeložil Jaroslav RUBÁŠ. Praha: Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-918-0.
ŠOLJAKOVÁ, Libuše a Jana FIBÍROVÁ. Reporting. 3., rozš. a aktualiz. vyd. Praha: Grada Publishing, 2010. Finance. ISBN 978-80-247-2759-2.
ŽÁROVÁ, Marcela, David PROCHÁZKA a Jana ROE. Financial reporting in the Czech Republic. Prague: Oeconomica, nakladatelství VŠE, 2017. ISBN 978-80-245-2208-1.
WALTON, Peter a Walter AERTS. Global Financial Accouting and Reporting: Principles and Analysis. London: Thomson, 2006. ISBN 978-1-84480-265-4. |
| Recommended Reading: |
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BROWNLEE, E. Richard, FERRIS KENNETH R a Mark E. HASKINS. Corporate financial reporting: text and cases. Homewood: Irwin, c1990. ISBN 0-256-07194-2.
COOPER, Ken. Effective competency modeling & reporting: a step-by-step guide for improving individual & organizational performance. New York: AMACOM, American Management Association, [2000]. ISBN 0-8144-0548-7.
ELLIOTT, Barry a Jamie ELLIOTT. Financial accounting and reporting. 16th ed. Harlow: Pearson, 2013. Always learning. ISBN 978-0-273-77817-2.
WAHLEN, James M., Stephen P. BAGINSKI a Mark T. BRADSHAW. Financial reporting, financial statement analysis, and valuation: a strategic perspective. 8E. Boston: Cengage Learning, [2015]. ISBN 978-1-285-19090-7. |
BARAN, Dušan a Stanislav VRBA. Finančno-ekonomická analýza a plánovanie I. 2. vydání. Kunovice: Evropský polytechnický institut, 2015. ISBN 978-80-7314-333-6.
MIKOVCOVÁ, Hana. Controlling v praxi. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2007. ISBN 978-80-7380-049-9.
RAIN, Tomáš a Helena ČERMÁKOVÁ. Reporting. V Praze: Česká zemědělská univerzita, Provozně ekonomická fakulta, 2017. ISBN 978-80-213-2779-5.
SYNEK, Miloslav, Heřman KOPKÁNĚ a Markéta KUBÁLKOVÁ. Manažerské výpočty a ekonomická analýza. V Praze: C.H. Beck, 2009. Beckova edice ekonomie. ISBN 978-80-7400-154-3. |
| Planned learning activities and teaching methods |
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| Lectures, Individual consultations, 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 | 30 | 17 |
| Examination | Examination | 70 | 34 |