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A course is the basic teaching unit, it's design as a medium for a student to acquire comprehensive knowledge and skills indispensable in the given field. A course guarantor is responsible for the factual content of the course.
For each course, there is a department responsible for the course organisation. A person responsible for timetabling for a given department sets a time schedule of teaching and for each class, s/he assigns an instructor and/or an examiner.
Expected time consumption of the course is expressed by a course attribute extent of teaching. For example, extent = 2 +2 indicates two teaching hours of lectures and two teaching hours of seminar (lab) per week.
At the end of each semester, the course instructor has to evaluate the extent to which a student has acquired the expected knowledge and skills. The type of this evaluation is indicated by the attribute completion. So, a course can be completed by just an assessment ('pouze zápočet'), by a graded assessment ('klasifikovaný zápočet'), or by just an examination ('pouze zkouška') or by an assessment and examination ('zápočet a zkouška') .
The difficulty of a given course is evaluated by the amount of ECTS credits.
The course is in session (cf. teaching is going on) during a semester. Each course is offered either in the winter ('zimní') or summer ('letní') semester of an academic year. Exceptionally, a course might be offered in both semesters.
The subject matter of a course is described in various texts.

BIK-FBI.21 Financial Business Intelligence Extent of teaching: 14KP+4KC
Instructor: Buchtela D. Completion: Z,ZK
Department: 18102 Credits: 5 Semester: Z,L

Annotation:
The aim of the course is to acquaint students primarily with financial accounting as a tool for recording business operations and documents for business analysis, determining its value and other indicators for comparison with other companies and management decision process at the tactical and strategic level. The second view is management accounting as a tool for financial management and prediction of business development. Management accounting allows monitoring of the financial status and performance of business activities over several accounting periods, enables a multidimensional view of business data, enables to control effectively factors affecting the return on invested capital and to use value information to assess options related to future business decisions. The principles of management accounting, described in this course, are the basis of Business Intelligence modules in business information systems, decision support systems, and other knowledge-oriented systems.

Lecture syllabus:
1. Definition of the concept of financial business intelligence and the relationship between financial, cost and management accounting. Subject and goals of financial accounting.
2. Accounting principles and methods. Accounting forms. Accounts, categories of accounts, chart of accounts. Accounting cases (transactions) and their impact on the property structure of the company.
3. Fixed and current assets in financial accounting. Accounting and tax depreciation of assets.
4. Accounting relations - accounting with suppliers, customers, employees and state institutions.
5. Own and external capital resources.
6. Costs and revenues in financial accounting.
7. Financial statements and outputs of financial accounting.
8. Financial analysis - selected indicators of financial evaluation of a company.
9. Subject and goals of management accounting. The concept of assets and costs in management accounting. Differences from financial accounting.
10. Methods of calculation and calculation system of a company. Responsibility accounting. Types of responsibility centres. Internal accounting.
11. Budgeting. The relationship between budgets and plans. The importance of the standard cost method and its use for business management. The role of controlling in management accounting.
12. Sources and outputs of Business Inteligence systems.

Seminar syllabus:
Practical accounting in the STEREO program:
1. Opening balances of accounts
2. Fixed assets - acquisition and depreciation
3. Fixed assets - sale and disposal
4. Stocks - method A 5. Stocks - method B
6. Supplier-customer relations
7. VAT accounting, transferred VAT obligation
8. Accruals, travel and board expenses
9. Payroll accounting
10. Long-term capital, loans
11. Closing operations, income tax
12. Management accounting

Literature:
1. Turban E., Sharda R., Delen D. : Decision Support and Business Intelligence Systems (9th Edition). Pearson, 2014. ISBN 978-1-292-02426-4.
2. Turban E. : Business Intelligence: A Managerial Approach. Prentice Hall, 2011. ISBN 978-0-13-610066-9.
3. Máče M. : Účetnictví a finanční řízení. Grada Publishing, 2013. ISBN 978-80-247-4574-9.
4. Strouhal J., Židlická R., Cardová Z.: Manažerské účetnictví. Management Press, 2010. ISBN 978-80-726-1217-8.
5. Paul D., Cadle J., Yeates D. : Business Analysis. BCS Learning & Development, 2014. ISBN 978-1-780-17277-4.

Requirements:
No prerequisites are needed for this course, but it is advisable to complete course BIK-EPP Economic business processes in advance.

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The course is also part of the following Study plans:
Study Plan Study Branch/Specialization Role Recommended semester
BIK-SI.21 Software Engineering 2021 (in Czech) PV 4


Page updated 29. 3. 2024, semester: L/2021-2, Z,L/2023-4, Z/2021-2, Z/2020-1, Z/2019-20, L/2020-1, Z,L/2022-3, L/2019-20, Send comments to the content presented here to Administrator of study plans Design and implementation: J. Novák, I. Halaška