VŠTE:M_URE Accounting and Reporting - Course Information

M_URE Accounting and Reporting

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.
Study Department – Vice-Rector for Study Affairs – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Study Department – 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

• 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

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

Activities	Number of Hours of Study Workload
	Daily Study	Combined Study
Preparation for Lectures	33	49
Preparation for exam	32	49
Attendance on Lectures	39
Attendance on Seminars/Exercises/Tutorial/Excursion		6
Total:	104	104

Assessment Methods and Assesment Rate

Exam – oral 100 %

Language of instruction

Czech

• Enrolment Statistics (winter 2016, recent)
  
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