| Course title | - |
|---|---|
| Course code | KUF/BZFEK |
| Organizational form of instruction | no contact |
| Level of course | Bachelor |
| Year of study | not specified |
| Semester | Winter and summer |
| Number of ECTS credits | 0 |
| Language of instruction | Czech |
| Status of course | Compulsory-optional |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
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| Course content |
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Circuit financial accounting: 1. Introduction to Accounting as an information system: basic concepts and solutions. 2. Long-term assets (tangible, intangible and financial): content definition, classification and valuation, risk statements and accounting depreciation. Securities. 3. Accounting relations: content definition and division of assets and liabilities, their valuation and accounting. Exchange rate differences. Provisions and write-offs. Clearing with employees, partners and institutions. Tax system in the Czech Republic and its relation to accounting - taxes and subsidies. 4. Stocks: content definition, classification, valuation and accounting. Methods for inventory maintenance. 5. Own and foreign capital: definition of the content and its structure. The capital and its creation. Possibilities increases and reductions in capital. The creation and use of funds. Reserves - accounting and tax view. Bank loans and borrowings. 6. Costs, revenues and profit: categories, classifications and accounting. Costing. Accrued expenses and income. Transformation of gross profit for the tax base and the resulting income tax. Using the results of its operations for the individual types of companies: capital and partnerships. 7. The final accounts and statements: objectives and characteristics of the financial statements and their explanatory power. Financial statements - balance sheet, profit and loss statement (profit and loss), Annex, statement of cash flows (cash flow), statement of changes in equity under Czech accounting.
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| Learning activities and teaching methods |
| unspecified |
| Learning outcomes |
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The content of this course is the state final examination of corporate finance.
Students know basic terminology, theoretical principles, and method used in the field of corporate finance. Students are able to apply the acquired knowledge in practice. |
| Prerequisites |
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Financial Accounting (FUCN/KFUCN), Securities (CP/KCP) a Corporate Finance (FINP/QFINP)
KUF/CFUC ----- or ----- KUF/FUCN ----- or ----- KUF/KFUCN and KUF/CCP ----- or ----- KUF/CP ----- or ----- KUF/KCP and KUF/FINP ----- or ----- KUF/QFINP |
| Assessment methods and criteria |
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Oral examination
Students have to prove their complex understanding of the basic terminology and principles of corporate finance, financial analysis, and securities. They have to be able to respond to particular questions and to apply theoretical knowledge in practical examples. |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics | Study plan (Version): Economic Informatics (4) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics | Study plan (Version): Economic Informatics (4) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |