154-0500/02 – Finance (FINa)
| Gurantor department | Department of Finance | Credits | 5 |
| Subject guarantor | doc. Ing. Miroslav Čulík, Ph.D. | Subject version guarantor | doc. Ing. Miroslav Čulík, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | English |
| Year of introduction | 2019/2020 | 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
Tutorials
Summary
The subject is focused on the particular areas of the financial management and
decision – making of a firm including its relation to the economics surroundings.
The aim is to present the 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:
Additional study materials
Way of continuous check of knowledge in the course of semester
Credit - case study, writen test
Examination (writen and oral part)
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. Optimization 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.