154-0369/01 – Application of Financial Analysis in Practice (PAFA)
| Gurantor department | Department of Finance | Credits | 3 |
| Subject guarantor | Ing. Petr Gurný, Ph.D. | Subject version guarantor | Ing. Petr Gurný, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory type B |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2021/2022 | Year of cancellation | |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
The aim of the course is to teach students how they can apply the methods of financial analysis adequately and provide them with practical experience which they use to solve problems within theses as well as in future professional career.
Teaching methods
Lectures
Tutorials
Summary
The course provides students with a chance to sample methods of financial analysis on the real data of Czech firms. Students will practice especially further analysis of financial conditions as well as apply modern measures of effectiveness, e.g. economic value added – EVA. To obtain a proper grasp of the economic activities of firms, the students will learn how to deal with the problems of accounting standards as well as how to make proper adjustments on economic data. The students also sample how they can utilize the methods to persuade higher management of their recommendations.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Written credit exam - open book.
E-learning
Other requirements
There are no other requirements on student.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Lectures:
1) Introduction to financial analysis
2) Methods of financial analysis
3) Further examination of financial conditions
4) Financial performance evaluation – economic and market criteria
5) Financial plan
6) Predictive models of financial conditions
Exercises:
1) Financial statements
2) Common-size analysis
3) Ratio analysis – activity and liquidity
4) Ratio analysis – profitability, solvency and activity
5) Further study of profitability
6) Further trend analysis
7) Further cross-sectional analysis
8) Problems of accounting standards
9) Ratio analysis of economic data
10) Economic and market criteria
11) Financial plan evaluation
12) Setting and presenting recommendations
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction