117-0319/02 – Balance Sheed Analysis and Cash Flow (AZ)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantordoc. Ing. Dagmar Bařinová, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction1999/2000Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1
Distance Credit and Examination 1+0
Lifelong Credit and Examination 1+0

Subject aims expressed by acquired skills and competences

1.To work out the basic enterprise economical analysis based on financial statements. 2.To specify the critical areas in statement of balances. 3.To evaluace information – how to orient in individua item of statement of balances. 4.According to specific conditions determine on the solution of financial crisis of the enterprise.

Teaching methods

Lectures
Tutorials
Project work

Summary

Purposes subject is acquaint listener with single functional and matter-of-fact region analyses final accounts appropriate methodical progress and analytic index, their tell one's story ability and possibility their exploitation in financial management and decision making company.

Compulsory literature:

SEDLÁČEK, J. FINANCIAL ANALYSIS PODNIKU.1. Rating. BRNO: COMPUTER PRESS, A.S., 2009. 154 S. ISBN 978-80-251-1830-6. KOVANICOVÁ, D. How to understand the world, European, Czech financial statements, 2 ed. Prague: Polygon 2004, ISBN 80-7273-095-9. Bařinová, D., VOZŇÁKOVÁ, I. Evaluation and use of accounting statements, managers, partners aakcionáře. Prague: GRADA Publishing 2005th ISBN 80-247-11115-X.

Recommended literature:

1. HAKALOVÁ, J. Financial statements and auditing. First ed Brno: Tribun EU, 2010. 146 pp. ISBN 978-80-7399-144-9. 2. Law No. 563/91 Coll. on Accounting as amended Third Czech accounting standards - 023,003,020,021

Way of continuous check of knowledge in the course of semester

test

E-learning

MOODLE

Další požadavky na studenta

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Introductory lecture introduction to literature course objectives and activities The basic goals, assumptions of financial analysis and information requirements Analysis of financial statements as part of financial analysis Analysis of profit (profit and loss statement) Analysis of the economic situation (balance sheet) Relations between the financial statements Relationship with the accounting profit and cash flow The methodology of compiling the statement of cash flow Principles for preparing cash flow statements Consolidated Financial Statements CR treatment compared with treatment according to the seventh EC Council directives, international Accounting with standards and regulations in some countries

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history
Distance form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history
Lifelong form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner