VŠTE:M_URE Accounting and Reporting - Course Information
M_URE Accounting and Reporting
Institute of Technology and Business in České Budějovicewinter 2018
- Extent and Intensity
- 4/0/0. 4 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. Ing. Simona Hašková, Ph.D. (lecturer)
- Guaranteed by
- Ing. Jaroslav Staněk, DiS.
Study Department – Vice-Rector for Study Affairs – Rector – Institute of Technology and Business in České Budějovice
Supplier department: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice - Timetable of Seminar Groups
- M_URE/CCV: Sat 8. 12. 14:50–17:05 A3, Sat 12. 1. 12:00–14:15 A3, S. Hašková
- 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
- Master of Business Administration (programme VŠTE, CZV)
- 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
- Learning outcomes
- The graduate of the course: 1. Understands the concept of reporting in the context of financial management, accounting and controlling. 2. Understands and is able to analyse managerial accounting data. 3. Utilizes financial statements for operational and strategic management. 4. Quantifies and capitalizes profit on the basis of the measures of ratio and difference indicators. 5. Classifies costs according to various aspects, controls basic methods of cost pricing. 6. Is able to process planning, budgeting. 7. Can detect deviations, analyse them and interpret them. 8. Manages to process a quality report. 9. Understands reporting according to internal departments and performance reporting. 10. Can use Balanced Scorecard, Key Performance Indicator, Key Result Indicator. 11. Analyses financial performance and knows its principles. 12. Processes reporting financial performance. 13. Analyses non-financial performance and knows its principles. 14. Processes reporting of non-financial performance.
- 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
- VÁCHAL, Jan a kol. Podnikové řízení. Praha: Grada, 2013. ISBN 978-80-247-4642-5.
- Šoljaková, Libuše, Jana Fibírová. Reporting. 3. rozšířené a aktualizované vydání. Praha: Grada, 2010. ISBN 978-80-247-2759-2.
- Fibírová, J., L. Šoljaková, J. Wagner a P. Petera. Manažerské účetnictví: Nástroje a metody. 2. aktualiz. a přeprac. vyd. Wolters Kluwer, 2015, 404 s.978-80-747-8743-0
- recommended literature
- HAVLÍČEK, Karel. Management & controlling : malé a střední firmy. 1st Published by. Praha: VŠFS, 2011. ISBN 978-80-7408-056-2.
- Forms of Teaching
- Lecture
Tutorial
Consultation - Teaching Methods
- Frontal Teaching
- Student Workload
Activities Number of Hours of Study Workload Daily Study Combined Study Preparation for Lectures 26 Preparation for Seminars, Exercises, Tutorial 50 Preparation for the Final test/Final test 39 48 Attendance on Lectures 39 Attendance on Seminars/Exercises/Tutorial/Excursion 6 Total: 104 104 - Assessment Methods and Assesment Rate
- Exam – written 100 %
- Exam conditions
- Evaluation= Exam (oral) (100 – 0): A 100 – 90, B 89,99 – 84, C 83,99 – 77, D 76,99 – 73, E 72,99 – 70, FX 69,99 – 30, F 29,99 – 0
- Language of instruction
- Czech
- Further Comments
- The course is taught only once.
- Enrolment Statistics (winter 2018, recent)
- Permalink: https://is.vstecb.cz/course/vste/winter2018/M_URE