154-0400/04 – Finance (FIN)

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BOR30 Ing. Martina Borovcová, Ph.D.
CUL33 doc. Ing. Miroslav Čulík, Ph.D.
DLU30 prof. Dr. Ing. Dana Dluhošová
NOV329 Ing. Josef Novotný, Ph.D.
RIH40 Ing. Dagmar Richtarová, Ph.D.
VAL35 Ing. Jiří Valecký, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit and Examination 12+0

Subject aims expressed by acquired skills and competences

The aim of the course is to learn the students fundamental principles of corporate finance. Students will be able: - to describe financial systemand to identify basic relationships between company and its surrounding, - to explain financial statements of a company, - to analyze financial situation of a company, - to describe financial sources, - to valuate an investment projects by applying given criterions.

Teaching methods

Lectures

Summary

The subject is focused on different areas of financial management and decision – making of a firm including its relation to economics surroundings. The aim is to present complex view on a firm’s management and micro and macro aspect of entrepreneurial activities. Teaching is based on present situation in the Czech Republic including actual legal changes.

Compulsory literature:

Damodaran, A.: Corporate Finance: Theory and Practice. 2nd Edition. J. Willey and Sons, 2001 Brealey, R.A., Myers, S.C., Marcus, A.J.: Fundamentals of Corporate Finance. McGraw Hill, N.Y. 1997

Recommended literature:

Gittman, J.: Basic Managerial Finance. Harper and Row, Publishers, New York, 1989 Moyer, R.Ch. at al: Contemporatry Financial Management. N.Y., WPK, 1992 Pike,R., Neale, B.: Corporate Finance and Investments. London, Prentice Hall, 1993 Ross, A., Westerfield, W.: Corporate Finance. 6th Edition, McGraw Hill/Irwin, USA, 2002

Way of continuous check of knowledge in the course of semester

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:

1. Financial system. Fundamentals and principles of corporate finance. Goals and objectives of financial decision-making of a company. 2. Impact of taxation and financial markets on financial decision-making of a company. 3. Balance sheet. 4. Optimisation of capital structure, costs of capital. 5. Income statement. Revenues, cost and expenses. Profit/loss of a company. Transformation of EBT to tax basis. Distribution of company´s profit. 6. Company´s cash flow. Inflows, outflows and their relationship to revenues and costs and expenses. Format of cash flow statement. Relationship between financial statements. 7. Financial analysis of a company – importance for company, methods, analysis of results. 8. Financial ratios – profitability, liquidity, solvency, activity, other ratios. 9. Current assets management. Classification of current assets, functions. Inventories management. 10. Accounts receivable management,, cash and marketable securities management. 11. Short-term sources of capital. 12. Time value of money. Risk in financial management. 13. Capital budgeting. Methods for investment project valuation. 14. Long-term sources of capital. Internal and external sources of long-term capital.

Conditions for subject completion

Part-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 25 (25) 13
                Písemka Written test 25  13
        Examination Examination 75 (75) 38
                Písemka Written test 15  8
                Ústní zkouška Oral examination 60  30
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2021/2022 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 1 Compulsory study plan
2021/2022 (B0312A050001) Public Economics and Administration K Czech Ostrava 1 Compulsory study plan
2021/2022 (B0312A050001) Public Economics and Administration K Czech Šumperk 1 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S02) Business Administration K Czech Ostrava 1 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S03) Management K Czech Ostrava 1 Compulsory study plan
2021/2022 (B0311A050004) Applied Economics (S01) International Economic Relations K Czech Ostrava 1 Compulsory study plan
2021/2022 (B0311A050004) Applied Economics (S02) Economic Development K Czech Ostrava 1 Compulsory study plan
2020/2021 (B0312A050001) Public Economics and Administration K Czech Ostrava 1 Compulsory study plan
2020/2021 (B0312A050001) Public Economics and Administration K Czech Šumperk 1 Compulsory study plan
2020/2021 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 1 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S02) Business Administration K Czech Ostrava 1 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S03) Management K Czech Ostrava 1 Compulsory study plan
2020/2021 (B0311A050004) Applied Economics (S01) International Economic Relations K Czech Ostrava 1 Compulsory study plan
2020/2021 (B0311A050004) Applied Economics (S02) Economic Development K Czech Ostrava 1 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Ostrava 1 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Šumperk 1 Compulsory study plan
2019/2020 (B0312A050001) Public Economics and Administration K Czech Valašské Meziříčí 1 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S02) Business Administration K Czech Ostrava 1 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S03) Management K Czech Ostrava 1 Compulsory study plan
2019/2020 (B0311A050004) Applied Economics (S01) International Economic Relations K Czech Ostrava 1 Compulsory study plan
2019/2020 (B0311A050004) Applied Economics (S02) Economic Development K Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner