Course Details

Managerial Accounting

Academic Year 2025/26

NVA038 course is part of 1 study plan

​ NPC-SIE Winter Semester 1st year

Course Guarantor

doc. Ing. Eva Vítková, Ph.D.

Institute

Institute of Structural Economics and Management

Language of instruction

Czech

Credits

5 credits

Semester

winter

Forms and criteria of assessment

course-unit credit and examination

Offered to foreign students

Not to offer

Course on BUT site

https://www.vut.cz/en/students/courses/detail/295776

Lecture

13 weeks, 2 hours/week, elective

Syllabus

  • 1. Characteristics of managerial accounting, link between individual business areas.
  • 2. Basic concepts and criteria of management accounting, cost classification.
  • 3. Defining of differences between internal and financial accounting.
  • 4. Recording of Revenues and Costs in Accounting - single cirle accounting system.
  • 5. Recording of revenues and costs in accounting - double circle accounting system.
  • 6. - 7. Relation of the calculation system to the managerial accounting.
  • 8. - 9. Relation the budget system to managerial accounting.
  • 10. Relation financial analysis to managerial accounting.
  • 11. - 12. Standard Cost and Revenue Method.
  • 13. Use of information from management accounting for pricing and strategic management.

Exercise

13 weeks, 2 hours/week, compulsory

Syllabus

  • 1. - 2. Orientation in the financial statements, classification of costs and revenues.
  • 3. - 4. Accounting cases in financial accounting.
  • 5. Recording of accounting cases in internal accounting - single circle accounting system.
  • 6. - 7. Recording of accounting cases in internal accounting - double circle accounting system.
  • 8. - 9. Accounting cases in internal accounting in relation to Standard costs and revenues.
  • 10. - 11. Determination of deviations.
  • 12. Use of value criteria in the management of accountable centers.
  • 13. Credit test.