Course: Managerial Accounting

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Course title Managerial Accounting
Course code FIU/NAMUC
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction English
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • ŠIMÍKOVÁ Iris, Ing. Ph.D.
  • LAZAR Jaromír, doc. Dr. Ing.
Course content
1. Financial and Management Accounting 2. The concept and classification of costs in managerial accounting 3. Track costs by place of origin and of responsibility 4. Calculation System 5. Calculation methods and formulas 6. Preparation of budgets 7. One or two circuit Accounting 8. Bulk and custom manufacturing 9. Pooled and unpooled production 10. Standard cost method 11. Decision-making tasks requiring deposits of funds 12. Decision-making tasks that require a deposit of funds 13. Pricing decisions

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 30 hours per semester
  • unspecified - 47 hours per semester
  • unspecified - 26 hours per semester
Recommended literature
  • DRURY, C. Management accounting for business. London: Thomson Learning, 2005. ISBN 978-1-84480-152-7.
  • HORNGREN Ch. T. Introduction to management accounting. New Jersey: Prentice-Hall, 2013. ISBN 978-0132567466.
  • CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (LONDON). Manažerské účetnictví: oficiální terminologie = Management accounting: official termin. Praha: ASPI, 2003. ISBN 80-86395-43-X.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Business Economic in Trade and Services (13) Economy 2 Winter