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Lecturer(s)
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Zdeněk Radek, doc. Ing. Ph.D.
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Course content
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1. Field, main aims and users of financial analysis, data sources. 2. Techniques and methods of financial analysis. 3. Economic indicators and their classification. 4. Indices and differences of economic indicators. 5. Analysis of efficiency of a company. 6. Analysis of financial position of a company. 7. Analysis of cash flow and financial funds. 8. Analysis of market value indicators. 9. Financial distress and financial health of a company. 10. Break-even point analysis.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), E-learning, Individual preparation for exam
- Preparation for credit
- 28 hours per semester
- Preparation for exam
- 28 hours per semester
- Class attendance
- 28 hours per semester
- Preparation for classes
- 28 hours per semester
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Learning outcomes
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The aim of the course is to acquaint students with basic knowledge of financial analysis and planning and to acquire basic skills in the calculation and evaluation of economic indicators.
Students understand the principles of financial analysis and financial reporting and are able to independently perform basic methods of financial analysis.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Written examination, Test
Credit Requirements: Successful completion of 2 tests (min. 50% in average; one correction). Elaboration of course tasks (min. 50% correct in average). Examination Requirements: Knowledge of the theory within the range of categories. Written exam. Final examination: A <90 - 100 %> B <80 - 90 %) C <70 - 80 %) D <60 - 70 %) E <50 - 60 %) F <0 - 50 %)
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Recommended literature
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Fridson, M., & Alvarez, F. Financial Statement Analysis: A Practitioner's Guide. Hoboken: Wiley, 2022. ISBN 978-1119457145.
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Giroux, G. Financial Analysis: A user approach. Hoboken: Wiley, 2003. ISBN 0-471-22990-3.
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Peterson Drake, Pamela; Fabozzi, Frank J. Analysis of financial statements. Third edition. Hoboken : John Wiley & Sons, 2012. ISBN 978-1-118-29998-2.
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