VŠTE:M_URE Accounting and Reporting - Course Information

M_URE Accounting and Reporting

Extent and Intensity

4/0/0. 4 credit(s). Type of Completion: zk (examination).

Teacher(s)

doc. Ing. Simona Hašková, Ph.D. (lecturer)
doc. Ing. Jarmila Straková, Ph.D., MBA (lecturer)
prof. Ing. Marek Vochozka, MBA, Ph.D., dr. h.c. (lecturer)

Guaranteed by

Ing. Kristýna Ludwigová
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: No timetable has been entered into IS. S. Hašková, J. Straková, M. Vochozka, CZV MBA

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 – 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.

• Enrolment Statistics (recent)
  
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