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Lecturer(s)
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Strýčková Lenka, Ing. Ph.D.
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Course content
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Lectures (topics): 1. Managerial accounting: definition, aim, content and structure. 2. Single and double-circuit accounting system. Costs concepts in financial and managerial accounting. 3. Classification of costs from various perspectives. 4. Cost-Volume-Profit Analysis (CVP) 5. Costing Systems. Cost Assignment 6. Job Costing 7. Process Costing 8. Activity Based Costing 9. The Budgeting Process 10. Cost Variances and Flexible Budgets 11. Management Control Systems and Transfer Pricing 12. Case study Seminars (topics): 1. Introduction to Cost Terms and Concepts 2. Cost-Volume-Profit Analysis (CVP) 3. Costing Systems. 4. Cost Assignment. 5. Job Costing 6. Process Costing 7. Activity Based Costing 8. The Budgeting Process 9. Cost Variances and Flexible Budgets 10. Management Control Systems and Transfer Pricing 11. Case study
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing), Project teaching, Practicum
- Class attendance
- 56 hours per semester
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Learning outcomes
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The aim of this subject is to acquaint students with the task, content and form of accounting information, with costing ascertainments, company's internal budget and other information tools. These tools will help manage internal processes at different levels within a company.
In given course students will obtain knowledge which they will make use during processing of the thesis and in practice.
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Prerequisites
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This course builds on student's knowledge acquired in previous study of Accounting 1, Accounting 2 and Business Administration.
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Assessment methods and criteria
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Written exam, Presentation of group work
For successful completing a course, it is necessary to fulfill these conditions: - Attendance at lectures - a student should attend at least 70 % of classes and 100 % of virtual mobility sessions - Attendance at seminars - a student should attend at least 70 % of classes and 100 % of virtual mobility sessions - Virtual mobility assignment - online group work with students from the partner university, final presentation of results of case studies - Final test - written test - theoretical questions + calculations in the exam period (min 60 % to pass)
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Recommended literature
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Bhimani, A.; Horngren, Charles T.; Datar, Srikant M.; Rajan, Madhav V. Management and cost accounting. Pearson, 2019. ISBN 9781292232669.
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Braun, K. and W. Tietz. Managerial Accounting. Global Edition.. Harlow: Pearson Education Limited, 2021. ISBN 9780135863800.
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Datar, S. M.; Rajan, M.V.; Horngren, C.T. Managerial Accounting. Decision Making and Motivating Performance. Pearson, 2014. ISBN 9780137024872.
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Datar, S. M.; Rajan, V. M. Horngren's Cost Accounting. Pearson, 2021. ISBN 9780135632697.
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Drury, C. Management and cost accounting. Andover: Cengage Learning, 2021. ISBN 978-1-4080-9393-1.
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