M_URE Accounting and Reporting

Institute of Technology and Business in České Budějovice
winter 2016
Extent and Intensity
2/0/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Simona Hašková, Ph.D. (lecturer)
Ing. Romana Kušnirová, DiS., PhD. (seminar tutor)
Guaranteed by
doc. Ing. Zuzana Rowland, MBA, PhD.
Lifelong learning Centre – Directorate of Study Administration and Lifelong Learning – Vice-Rector for Study Affairs – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Lifelong learning Centre – Directorate of Study Administration and Lifelong Learning – Vice-Rector for Study Affairs – Rector – Institute of Technology and Business in České Budějovice
Prerequisites (in Czech)
OBOR(CAP)
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 supported by learning outcomes
The course defines the performance of a company in terms of financial and non-financial perspective and also introduces students to the possibilities of data and software support of corporate reporting. The objective of the course is to acquaint students with the concept and basic principles of reporting. The classes will be based on elementary knowledge of accounting. Graduates will understand the concept of reporting and be able to design a comprehensive, but simple and clear, reporting information system, which is based on information and indicators that are typical for corporate activities
Syllabus
  • Introduction into reporting, position and role of controller in a company
  • Management accounting, strategic management accounting
  • Systems of reports for corporate management, measurement of profit and gain control
  • Costs, classification, records, functions and methods of calculation
  • Planning, budgeting and budget
  • Control, variations - detection, analysis and interpretation
  • Rules for the creation of quality reports
  • Reporting according to internal departments and reporting according to performance
  • Balanced Scorecard, Key Performance Indicator Key Result Indicator
  • Financial performance and its principles
  • Reporting financial performance
  • Non-financial performance and its principles
  • Reporting on non-financial performance
Literature
    required literature
  • HAVLÍČEK, Karel. Management & controlling : malé a střední firmy. 1st Published by. Praha: VŠFS, 2011. ISBN 978-80-7408-056-2.
  • VÁCHAL, Jan a kol. Podnikové řízení. Praha: Grada, 2013. ISBN 978-80-247-4642-5.
  • GLOGAR, Alois. Marketingové plánování, controlling a audit. Zlín: UTB, 2006. ISBN 978-80-731-8401-8.
    recommended literature
  • TRUNEČEK, J. a kol. Management v informační společnosti. 2nd. Edition. Praha: VŠE, 2004. ISBN 80-7079-201-9.
  • TRUNEČEK, J. Systémy řízení podniku ve společnosti znalostí. Praha: VŠE, 2001. ISBN 80-245-0246-1.
  • VEBER, J. a kol. Management, základy prosperita, globalizace. Praha: Management Press, 2007. ISBN 978-80-7261-029-7.
  • LANG, H. Manažerské účetnictví: Teorie a praxe. Praha: C. H. Beck, 2009. ISBN 80-7179-419-8.
  • HNILICA, J., J. FOTR. Aplikovaná analýza rizika ve finančním managementu a investičním rozhodování. Praha: Grada, 2009. ISBN 978-80-247-2560-4.
Forms of Teaching
Seminar
Tutorial
Teaching Methods
Frontal Teaching
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for Lectures3349
Preparation for exam3249
Attendance on Lectures39 
Attendance on Seminars/Exercises/Tutorial/Excursion 6
Total:104104
Assessment Methods and Assesment Rate
Exam – oral 100 %
Language of instruction
Czech
The course is also listed under the following terms winter 2018, winter 2020, summer 2022.
  • Enrolment Statistics (winter 2016, recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2016/M_URE