Course: Managerial Accounting in English

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Course title Managerial Accounting in English
Course code KFU/AMUC
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 5
Language of instruction English
Status of course unspecified
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Course availability The course is available to visiting students
Lecturer(s)
  • Bárková Dana, Ing. Mgr. Ph.D.
  • Dvořáková Lilia, Prof. Ing. CSc.
  • Burešová Veronika, Ing. Ph.D.
  • Černá Marie, Ing. Ph.D.
Course content
- Basic concepts. Management accounting tasks and its significance for management support of successful business and business in difficulties. - Internal accounting. Centralized and decentralized approach to bookkeeping. - Reports performance centers, the specifics of plans and budgets in a market economy. - Classification of costs and revenues. - Calculation business systems. - ABC calculation method, advantages and disadvantages. - Decision-making tasks in management accounting and their classification. The use of differential methods in management. - Decision-making tasks which do not require deposits of resources, CVP analysis, optimization problems on the existing capacity. - Decision-making tasks on future capacity that require deposits of resources. Investment evaluation. - Budgeting Cash Flow, Cash Flow, Cash Flow detection methods, use of Cash Flow in management. - Management accounting and price decision making. - Management and cost accounting - development trends in the global context.

Learning activities and teaching methods
One-to-One tutorial, Skills demonstration, Students' self-study, Lecture, Practicum
  • Preparation for an examination (30-60) - 50 hours per semester
  • Preparation for comprehensive test (10-40) - 30 hours per semester
  • Contact hours - 52 hours per semester
prerequisite
professional knowledge
To use the basic knowledge of English (B1 level).
general eligibility
N/A
N/A
N/A
N/A
learning outcomes
professional knowledge
to be able to understand the problems of management accounting,
to be able to explain the use of management accounting practices,
to be able to use accounting outputs for decision-making.
professional skills
to be able to apply the basic methods of management accounting in practice.
general eligibility
N/A
N/A
teaching methods
professional knowledge
Interactive lecture
Practicum
Self-study of literature
One-to-One tutorial
professional skills
Interactive lecture
Practicum
Self-study of literature
One-to-One tutorial
general eligibility
Interactive lecture
Practicum
Self-study of literature
One-to-One tutorial
assessment methods
professional knowledge
Test
Written exam
Oral exam
professional skills
Test
Written exam
Oral exam
general eligibility
Test
Written exam
Oral exam
Recommended literature
  • ACCA : paper F2 : management accounting : for exams in 2009. 3rd ed. London : Bpp Learning Media, 2009. ISBN 978-0-7517-6653-0.
  • Financial information for managemenet. paper 1.2., part 1 : ACCA study text. Berkshire : Kaplan - Foulks Lynch, 2006. ISBN 1-84390-843-3.
  • Horngren, Charles T. Cost accounting : A Managerial emphasis. 7th ed. New Yersey : PRENTICE HALL, 1991. ISBN 0-13-17813-8.
  • Needles, Belveder E.; Anderson, Henry R.; Caldwell, James C. Financial & managerial accounting. Boston : Houghton Mifflin Co., 1988. ISBN 0-395-43348-7.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester