ESF:KHMAUC Managerial Accounting - Course Information
KHMAUC Managerial Accounting
Faculty of Economics and AdministrationSpring 2009
- Extent and Intensity
- 0/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Ladislav Šiška, Ph.D. (lecturer)
- Guaranteed by
- prof. Ing. Jiří Lanča, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová - Timetable
- Sat 21. 3. 11:05–15:20 P101, Sun 19. 4. 8:30–11:50 P101, Sun 17. 5. 8:30–11:50 P101
- Prerequisites
- KFFUI Financial Accounting I || C_KFFUI Finanční účetnictví I
KFFUI - Course Enrolment Limitations
- The course is only offered to the students of the study fields the course is directly associated with.
- fields of study / plans the course is directly associated with
- Management (programme ESF, B-EKM)
- Course objectives
- At the end of this course, students should be able to:
-understand management accounting as a system consisting of budgets, cost calculations and cost accounting;
-compute costs of products, services or activities;
-prepare budgets;
-record transactions typical of cost accounting;
-design a system of cost accounting;
-interpret data gathered through cost accounting. - Syllabus
- Management accounting as a system.
- Cost allocation and costing of products, services or activities.
- Full costing and variable costing.
- Activity based costing.
- Indirect costs budgets.
- Master budget.
- Cost accounting organized in a system that is separated from financial accounting.
- Cost accounting organized through analytical accounts of financial accounting.
- Responsibility accounting and responsibility centres management.
- Management accounting information as a tool for financial management
- Literature
- HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial accounting). Brno: Masarykova univerzita, 2006, 138 pp. ISBN 80-210-4212-5. info
- HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial Accounting). 1st ed. Praha: Grada, 2008, 264 pp. ISBN 978-80-247-2471-3. info
- KRÁL, Bohumil. Manažerské účetnictví. 2. rozš. vyd. Praha: Management Press, 2005, 475 s. ISBN 9788072611416. info
- ESCHENBACH, Rolf. Controlling. Edited by Stefan Güldenberg - Werner Hoffmann, Translated by Eva Chmátalová -. 1. vyd. Praha: Codex, 2000, 812 s. ISBN 80-85963-86-8. info
- Assessment methods
- Teaching methods:
lectures, computation of examples, presentations by professionals in the sectors
Examination requirements:
(1) 4 electronic tests (numerical examples) and subsequently
(2) written and oral examination (theory). - Language of instruction
- Czech
- Further Comments
- The course is taught annually.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/econ/spring2009/KHMAUC