154-0400/05 – Finance (FIN)
| Gurantor department | Department of Finance | Credits | 6 |
| Subject guarantor | prof. Dr. Ing. Dana Dluhošová | Subject version guarantor | prof. Dr. Ing. Dana Dluhošová |
| Study level | undergraduate or graduate | | |
| | Study language | Czech |
| Year of introduction | 2024/2025 | 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 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:
Recommended literature:
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
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.