PHMAUC Managerial Accounting

Faculty of Economics and Administration
Autumn 2005
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Jiří Lanča, CSc. (lecturer)
Ing. David Kašpar (seminar tutor)
Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Guaranteed by
prof. Ing. Jiří Lanča, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Dana Krejčí
Timetable
Tue 9:20–11:00 P104
  • Timetable of Seminar Groups:
PHMAUC/3: Wed 9:20–11:00 S311, J. Lanča
PHMAUC/4: Wed 11:05–12:45 S309, L. Šiška
PHMAUC/2: Thu 9:20–11:00 S309, L. Šiška
PHMAUC/1: Thu 14:35–16:15 S311, D. Kašpar
Prerequisites (in Czech)
FIUI Financial Accounting I && FUII Financial Accounting II || PFFUI Financial Accounting I || PFFUII Financial Accounting II
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 92 student(s).
Current registration and enrolment status: enrolled: 0/92, only registered: 0/92, only registered with preference (fields directly associated with the programme): 0/92
fields of study / plans the course is directly associated with
Course objectives
Managerial Accounting (PHMAUC) The course aims to introduce students to the basics of managerial accounting, which is one of the instruments of internal corporate management. On the basis of an analysis of the behaviour of costs and revenues it enables to evaluate the company's processes and the units carrying out the processes. The course in its content involves explication of methods used for showing costs and their complex characteristics or by following the differences (deviations) from standard values. The course takes a close look at the basic instruments of cost management such as costing and budgets and their relationship to cost accounting. The subject sheds new light on accounting as an instrument of internal management of a firm and forms an essential part of a future company accountants' education. Credit requirements: a seminar paper. Examination: oral.
Literature
  • Sedláček, Jaroslav. Úvod do manažerského účetnictví. 1. vydání, 2000. Brno: MU v Brně, 2000. 155 s. ISBN 80-210-2454-2
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2006, Autumn 2007, Autumn 2008.
  • Enrolment Statistics (Autumn 2005, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2005/PHMAUC