PHMAUC Managerial Accounting

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (lecturer)
Ing. David Kašpar (seminar tutor)
Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Ing. Tomáš Viktořík (seminar tutor)
Guaranteed by
prof. Ing. Jiří Lanča, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Timetable
Thu 18:00–19:35 P102
  • Timetable of Seminar Groups:
PHMAUC/1: Mon 16:20–17:55 S310, T. Viktořík
PHMAUC/2: Thu 16:20–17:55 S311, L. Šiška
PHMAUC/3: Mon 18:00–19:35 S310, D. Kašpar
PHMAUC/4: Mon 16:20–17:55 S309, D. Kašpar
PHMAUC/5: Mon 18:00–19:35 S309, T. Viktořík
Prerequisites
FIUI Financial Accounting I && FUII Financial Accounting II || PFFUI Financial Accounting I || PFFUII Financial Accounting II
PFFUI PFFUII
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 127 student(s).
Current registration and enrolment status: enrolled: 0/127, only registered: 0/127, only registered with preference (fields directly associated with the programme): 0/127
fields of study / plans the course is directly associated with
Course objectives
At the end of this course, students should be able to:
understand management accounting as a system consisting of budgets, calculation of costs and cost accounting;
compute costs of products, services or activities;
prepare budgets;
record typical transactions in 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 management of responsibility centres.
  • 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
Requirements for examination:
(1) 2 tests (numerical examples) followed by
(2) written and oral examination (theory).
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 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PHMAUC