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Lecturer(s)
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Course content
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- Terminology from the area of financial and information management. - Information in business management (IS). - Introduction to reporting. Position and role of reporting in an enterprise. - Enterprise Reporting System. - Use of reporting for management and decision making in an enterprise. - Use of reporting from external users point of view. - Rules for high quality reports preparation. - Reporting according to internal departments of an enterprise. - Reporting according to performance. - Reporting of financial efficiency. - Reporting of non-financial efficiency. - Current trends in reporting. - Business Intelligence.
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Learning activities and teaching methods
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- Contact hours
- 39 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Individual project (40)
- 25 hours per semester
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| prerequisite |
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| Knowledge |
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| To have basic knowledge of accounting and financial management of the business unit. |
| Skills |
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| To be able to understand the financial statements. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| Explain the position and function of reporting in the business unit. |
| Skills |
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| Be able to use reporting for management and decision making of the business unit. |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Interactive lecture |
| Practicum |
| Self-study of literature |
| Skills |
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| Lecture |
| Interactive lecture |
| Practicum |
| Self-study of literature |
| Competences |
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| Lecture |
| Interactive lecture |
| Practicum |
| Self-study of literature |
| assessment methods |
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| Knowledge |
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| Test |
| Skills |
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| Test |
| Competences |
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| Test |
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Recommended literature
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Bellandi Francesco. Materiality in financial reporting - An Integrative Perspective. UK, 2018. ISBN 978-1-78743-737-1.
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Gibson Charles H. Financial Reporting & Analysis. USA, 2012. ISBN 978-1133188797.
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Šoljaková, Libuše; Fibírová, Jana. Reporting. 3., rozĹĄ. a aktualiz. vyd. Praha : Grada, 2010. ISBN 978-80-247-2759-2.
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Žárová. Financial reporting in the Czech republic. Praha : Oeconomica, 2017. ISBN 978-80-245-2208-1.
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