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Vyučující
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Jílek Milan, doc. Ing. Ph.D.
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Obsah předmětu
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Content of the subject: 1. Methods of financial accounting, links to internal, management accounting, financial controlling. 2. Accounting Reporting Standards, IFRS, GAAP, comparability of their 3. Readiness of statements for corporation management, the role of reporting. structures for financial analysis. Behavior accounting 4. Assets and liabilities. The issue of valuation in accounting, and can special ways, the role of prices in the market process, continuity in management accounting. 5. A time factor influence, inflation, conversion into the purchase price, the preservation of the assets of the corporation .. informational value of the off-balance sheet 6. Strategic cost management, linking financial and cost accounting and the usage in financial controlling. Status of costs and revenues, the importance of time-differentiated items 7. The financial statements, its preparation and processing. Inventory, potential problems 8. Types and methods of calculation. Performance-oriented management accounting, cost allocation to activities and departments. Plans and budgets 9. Strategic focused management accounting 10. Creative accounting 11. Accounting audit preparedness of management to audit requirements
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Studijní aktivity a metody výuky
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- Domácí příprava na výuku
- 60 hodin za semestr
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Výstupy z učení
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The aim is to deepen the understanding of the contexts and relationships in business accounting. A systematic, self-contained student approach across the types of accounting should contribute to his / her ability to research and improve business management practices. The subject of Accounting is based on the knowledge gained from studying the set of accounting subjects, financial management of the company, the management needs and the requirements of the institutions for the reported information. In particular, the understanding of the context and the continuity of business management issues according to the studied field should be improved. The structure is based on the subject and methods of financial accounting (FU), its links to the internal accounting, management accounting (MÚ), financial controlling, tax connections.
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Předpoklady
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nespecifikováno
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Hodnoticí metody a kritéria
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Ústní zkouška, Seminární práce
A prerequisite of credit is a written work on the theme assigned by lecturer. 60- 100 bodů
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Doporučená literatura
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ACCA. ACCA F3 Complete Text. Financial Accounting. Great Britain: Kaplan Publishing, 2015.
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Bhimani, A., Datar, S. M., Horngren, C. H., Rajan, M. V. Management and Cost Accounting.. Pearson Education Limited, England, 2019.
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Cangemi, Singleton: Managing the Audit Function:. A corporate Audit Department Procedures, 2003. .
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Coombs, H., Hobbs, D., Jenkins, E. Management Accounting. Principles and Applications. London: SAGE Publications Ltd., 2005.
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Drury, C. Management and Cost Accounting. 2012. ISBN 978-1-4080-4180-2.
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MANTONE, S.P. Using Analytics to Detect Possible Fraud: Tools and Techniques.. UK, 2013.
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Michael John JONES editor. Creative Accounting, Fraud and International Accounting Scandals. Wiley 2011.
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Porter G. A., Norton, C.L. Financial Accounting, the impact on decision makers. The Dryden Press, 2008.
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Warren, C. S., Reeve, J. M., Duchac, J. E. Financial Accounting. USA, Mason: South-Western Cengage Learning, 2012.
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