154-0582/01 – Applied financial analysis (AFA)

Gurantor department	Department of Finance	Credits	6
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	2	Semester	winter
		Study language	English
Year of introduction	2024/2025	Year of cancellation
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
CUL33	doc. Ing. Miroslav Čulík, Ph.D.
GUR022	Ing. Petr Gurný, Ph.D.
NED0043	Ing. David Neděla, Ph.D.
PTA086	Ing. Barbora Ptáčková, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+2

Subject aims expressed by acquired skills and competences

The objective of the course is to learn the students to apply in an appropriate manner the fundamental methods and approaches of the financial analysis for the controlling purposes, make the comments on the results and provide actions for achievement of the future targets. The students will be able to: - apply the common-size analysis on financial statements, - assess the financial health of a company by applying the financial ratios, - decompose selected key financial ratios, - employ the credit analyis methods, - understand the results of the financial analysis, to be able to make the comments on them and provide appropriate recommendations.

Teaching methods

Lectures
Tutorials
Teaching by an expert (lecture or tutorial)

Summary

The course enables to assess the financial situation of a company based on the real data. Within the course, in-depth analysis of the financial performance is performed and comparison with the industrial benchmarks or recommended values are made. Students will be able apply the selected methods, make the comments on the obtained results and provide recommendations with respect to the results achieved or planned results.

Compulsory literature:

ALEXANDER, Jack. Financial Planning & Analysis and Performance Management. 1st Ed. New York: Wiley, 2018. ISBN: 978-1119491484. BRAGG, Steven. Financial Analysis. 4th Ed. London: Accounting Tools, 2020. ISBN: ‎ 978-1642210545. ROBINSON, Thomas. International Financial Statement Analysis. 4th Ed. London: Wiley, 2020. ISBN: 978-1119628057.

Recommended literature:

BRIGHAM, Eugen and Joel, HOUSTON. Fundamentals of Financial Management. 16th Ed. London: ‎ Cengage Learning, 2021. ISBN: 978-0357517574. EHRHARDT, Michael and Eugen, BRIGHAM. Corporate Finance: A Focused Approach. 7th Ed. London: ‎ Cengage Learning, 2019. ISBN: 978-1337909747. MELICHAR, Ronald and Eugen, NORTON. Introduction to Finance: Markets, Investments, and Financial Management. 17th Ed. New York: Wiley, 2019. ISBN: 978-1119561170.

Way of continuous check of knowledge in the course of semester

zápočet, písemná zkouška, projekt

E-learning

Other requirements

Thre are no other requirements on student.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to the financial analysis 2. Financial analysis process - objectives, stages, methods classification, results assessment 3. Common-size analysis (horizontal, vertical analysis) 4. Usage of charts and graphs for common-size analysis 5. Ratio analysis - principle, ratios classification 6. Profitability ratios 7. Liquidity ratios 8. Financial stability and leverage ratios 9. Assets management ratios 10. Market-based ratios 11. Pyramidal decomposition and influence quantification 12. Credit models 13. Financial planning

Conditions for subject completion

Full-time form (validity from: 2024/2025 Winter semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Credit and Examination	Credit and Examination	100 (100)	51
Credit	Credit	40 (40)	22
Project	Project	15	9	2
Credit test (writen form)	Written test	25	13	2
Examination	Examination	60 (60)	29	3
Writen examination	Written examination	60	29	3

Mandatory attendence participation: No obligation to attend the lectures and seminars.

Show history

Conditions for subject completion and attendance at the exercises within ISP: No obligation to attend the seminars. The requirements on students are: credit test (writen form), project (presentation and defence) and examination (writen form).

Show history

Valid from	Valid until	Conditions for subject completion and attendance at the exercises within ISP
Apr 3, 2023 9:30:09 AM	Apr 4, 2023 1:28:51 PM	No obligation to attend the seminars. The requirements on students are identical: credit test, project (presentation and defence) and examination (writen form).
Mar 31, 2023 5:45:52 PM	Apr 3, 2023 9:30:09 AM	No obligation to attend the lectures and seminars. The requirements on students are identical: credit test, project (presentation and defence) and examination (writen form).

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2024/2025	(B0412EKF015) Financial and Accounting Advisory			AA	P	English	Ostrava	2			Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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