MKV_CMUV Seminar of management accounting in the public sector

Faculty of Economics and Administration
Autumn 2010
Extent and Intensity
0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Guaranteed by
Ing. Hana Jurajdová, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Timetable
Sun 26. 9. 8:30–11:50 P303, Sun 28. 11. 12:50–16:15 P303, Sat 18. 12. 8:30–11:50 P303
Prerequisites (in Czech)
! KVUCRV Account and Analyses III
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The subject is focused on possibilities of the usage of the managerial accounting among the organizations in the public sector, predominantly in the civil associations. Graduating the course the students will gain knowledge in the field of the project-writing with the focus on the financial point of view. The students will gain knowledge of the cost calculating, the finding of the financial resources and their following final accounts. The students will familiarize with the cohesion of the managerial and finance accounting. The emphasis of this subject is in the creation of one’s own project, the financial provision and the consequential final accounts. Moreover, the students will make the acquaintance of the program “Benefit”. The graduates of this course should be able via their own project to solve independently also more complicated financial situations in the whole organization.
Syllabus
  • The main aim of the tutorial is the gaining of skills in the field of the managerial accounting. The subject should offer the specific project manager literacy, it is to intermediate the particular and practical knowledge in the accounting entity of the non-entrepreneurial type. The graduates of the subject should be able to solve independently more complicated situations respecting the whole unit of account. The primary objective questions are: - calculations and budgets - the applications for the financial resources - the final accounts of the gained financial resources
Literature
  • HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví. 1. vyd. Praha: Grada, 2008, 259 s. ISBN 9788024724713. URL info
  • REKTOŘÍK, Jaroslav. Organizace neziskového sektoru. Základy ekonomiky, teorie a řízení. Druhé aktualizované vydání (Organizations of non profit sector. Basics of economy, theory and management. Second updated edition.). Druhé, aktualizované. Praha: Ekopress, s.r.o., 2007, 187 pp. ISBN 978-80-86929-25-5. info
Assessment methods
2 written tests oral exam
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět KVUCRV.
The course is also listed under the following terms Autumn 2009, Autumn 2011.
  • Enrolment Statistics (Autumn 2010, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2010/MKV_CMUV