| Course title | Finance |
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| Course code | KUF/BZFIN |
| Organizational form of instruction | no contact |
| Level of course | unspecified |
| Year of study | not specified |
| Semester | Winter and summer |
| Number of ECTS credits | 0 |
| Language of instruction | Czech |
| Status of course | unspecified |
| 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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Heading of financial accounting: 1. Introduction to Accounting as an information system: basic concepts and foundations. 2. Long-term assets (tangible, intangible and financial): content definition, classification and valuation, risk statements and accounting for depreciation. Securities. 3. Accounting relations: content definition and classification of receivables and liabilities, their valuation and accounting. Exchange differences. Provisions and write-offs. Accounting with employees, institutions and partners. Tax system in the Czech Republic and its relation to accounting - taxes and subsidies. 4. Inventory: content definition, classification, valuation and accounting. Methods of inventory maintenance.¨ 5. Own a foreign capital: definition of content and its structure. The capital and its creation. Possibilities of increasing and decreasing capital. Creation and use of funds. Provisions - accounting and tax view. Bank loans and borrowings. 6. Costs, revenues and profit/loss: categories, classifications and accounting. Calculation of costs. Accrued expenses and revenues. Transformation of gross income to 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 financial statements: objectives and characteristics of financial statements and their explanatory power. The financial statements - balance sheet, profit/loss statement, appendix, cash flow statement, statement of changes in equity under the Czech accounting. Heading of corporate finance:
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| Learning activities and teaching methods |
| unspecified |
| Learning outcomes |
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The main aim of this course is to provide students with the basic knowledge for financial management and financial decision-making in market economics. The second aim of course is to provide students with knowledge of the main characteristics of investment instruments, legal form of securities, types of securities and upon them sequent discretions and duties, emission terms of various types of securities.
The student knows the basic concepts, theoretical principles and methods used in the field of financial accounting according to Czech accounting standards and corporate finance. Students are able to apply the acquired knowledge in practice. |
| Prerequisites |
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(KUF/FNP1 Corporate Finance 1, KUF/FUC1)
KUF/FINP1 ----- or ----- KUF/KFNP1 and KUF/FUC1 ----- or ----- KUF/QFUC1 |
| Assessment methods and criteria |
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Oral examination
The student have to prove their complex understanding knowledge of a comprehensive overview of financial accounting and financial statement to Czech accounting standards and corporate, to respond to specific questions and basic theoretical knowledge applied to examples |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester |
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