Course Details

Managerial Accounting

Academic Year 2024/25

NVA038 course is part of 1 study plan

NPC-SIE Winter Semester 1st year

Course Guarantor


Language of instruction



5 credits



Forms and criteria of assessment

course-unit credit and examination

Offered to foreign students

Not to offer

Course on BUT site


13 weeks, 2 hours/week, elective


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.


13 weeks, 2 hours/week, compulsory


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.