M_URE Accounting and Reporting

Institute of Technology and Business in České Budějovice
winter 2020
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. Lukáš Polanecký
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: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Timetable of Seminar Groups
M_URE/CCV: Sat 16. 1. 9:00–12:00 D004, Sat 30. 1. 9:00–12:00 D004, 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
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
  • 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
  • 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.
    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
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for Lectures26 
Preparation for Seminars, Exercises, Tutorial 50
Preparation for the Final test/Final test3948
Attendance on Lectures39 
Attendance on Seminars/Exercises/Tutorial/Excursion 6
Total:104104
Assessment Methods and Assesment Rate
Exam – oral 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.
The course is also listed under the following terms winter 2016, winter 2018, summer 2022.
  • Enrolment Statistics (winter 2020, recent)
  • Permalink: https://is.vstecb.cz/course/vste/winter2020/M_URE