Course detail

Corporate Finance

FEKT-LFIPAcad. year: 2011/2012

Financial goals. Financial management principles. Time value of money. Risk and return. Corporate assets structure. Corporate financial structure. Sources of financing. Investment decision methods. Working capital management. Liquidity management.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

prof. Ing. Mária Režňáková, CSc.

Department

Faculty of Business and Management (FP)

Learning outcomes of the course unit

Passing this course, student is able to analyze company financial statements, to decide in consideration of the time value of money, to apply relevant methods to investment decision-making and to understand the principles of short- and long-term financial management.

Prerequisites

The subject knowledge on the Bachelor´s degree level is requested.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Assesment methods and criteria linked to learning outcomes

Written exam will be comprised of two parts: examples and theory. Minimum of 50 % from both parts of the exam is required to pass the course.

Course curriculum

1. Time value of money. Risk and return.
2. Balance sheet. Cost and revenues.
3. Cash flow.
4. Financial market
5. Long-term assets. Amortization and depreciation.
6. Inventories and inventories valuation.
7. Accounts receivable. Credit management.
8. Financial structure. Rules of financing.
9. Internal resources of financing.
10. Resources of external financing. Banks loans.
11. Leasing.
12. Analysis of financial statements
13. Capital budgeting.

Work placements

Not applicable.

Aims

The goal of this course is to provide complex view of the basic financing principles and of the financial management role.

Specification of controlled education, way of implementation and compensation for absences

In order to pass the exam, a minimum of 50 % attendance in lectures is required, as well as theoretical and practical preparedness for the lectures and a minimum mark of 50 % in written exam (for the second attempt, student will receive 20 % penalty).

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

VALACH, J. Finanční řízení podniku. Praha: EKOPRESS,1997, ISBN 80-901991-6-X

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme EEKR-ML Master's

    branch ML-EVM , 1. year of study, summer semester, optional specialized
    branch ML-EEN , 2. year of study, summer semester, optional interdisciplinary

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

prof. Ing. Mária Režňáková, CSc.

Syllabus

1. Time value of money. Risk and return.
2. Balance sheet. Cost and revenues.
3. Cash flow.
4. Financial market
5. Long-term assets. Amortization and depreciation.
6. Inventories and inventories valuation.
7. Accounts receivable. Credit management.
8. Financial structure. Rules of financing.
9. Internal resources of financing.
10. Resources of external financing. Banks loans.
11. Leasing.
12. Analysis of financial statements
13. Capital budgeting.

Fundamentals seminar

26 hours, compulsory

Teacher / Lecturer

prof. Ing. Mária Režňáková, CSc.

Syllabus

1. Introduction. Organization of practices.
2. Time value of money
3. Time value of money
4. Balance sheet. Assets structure. Long-term assets.
5. Amortization and depreciation. Valuation of assets.
6. The income statement. Cost classification.
7. Break-even-point.
8. Financial structure. Rules of financing.
9. Resources of external financing. Banks loans.
10. Bonds. Leasing.
11. Analysis of financial statements
12. Capital budgeting.
13. Conclusion, classification.