Course detail

Financial Analysis and Planning

FP-UfapPAcad. year: 2019/2020

The course focuses on the following topics: Main functions of financial analysis. Internal and external financial analysis. Users and the concept of main stages of financial analysis. Comparative base and the comparability problem. Sources of input data. Accounting statements weaknesses. Overview of elementary and superior methods of financial analysis. Vertical and horizontal analysis of absolute indices. Property and capital structure of company. Analysis of costs and profits, of differential indices and cash-flow. Systems of indices. Formulation of conclusions resulting from financial analysis. Introduction to financial planning.

Learning outcomes of the course unit

Students will have a clear idea of modern approaches and methods of financial analysis of a company. In seminars, they will develop their abilities and skills in the field of practical application of these methods. They will acquire knowledge of the theoretical fundaments and approaches to the financial planning of the company.


Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company.


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

KNÁPKOVÁ A., PAVELKOVÁ D. Finanční analýza. Kompletní průvodce s příklady. 1. vydání, Praha, GRADA Publishing 2010, 208 s. ISBN 978-80-247-3349-4. (CS)
SEDLÁČEK J. Účetní data v rukou manažera. Finanční analýza v řízení firmy. 2. vydání, Brno, Computer Press 2001. 220s. ISBN 807226-562-8. (CS)
KISLINGEROVÁ E., HNILICA J. Finanční analýza. 1. vydání Praha C. H. Beck 2005. 137s. ISBN 80-7179-321-3. (CS)
DLUHOŠOVÁ, D. Finanční řízení a rozhodování podniku. 2. upravené vyd. Praha: Ekopress, s.r.o., 2008. 192 s. ISBN 978-80-86929-44-6. (CS)
SŮVOVÁ H. a kol. Finanční analýza. 1.vydání Praha: Bankovní institut, 1999. 622 s. ISBN 80-7265-027-0. (CS)
FOTR J. Strategické finanční plánování. Praha, GRADA Publishing 1999, 149 s. ISBN 80-7169-694-3. (CS)

Planned learning activities and teaching methods

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Assesment methods and criteria linked to learning outcomes

Conditions for awarding the course-unit credit:
1. Active participation in exercises will be controlled and assessed by the teacher – max. 80 points.
2. Successful completion of a credit test – max assessment: 100 points in due term, 80 points in first resit test. From the credit test must be achieved min. 50 points.
3. Successful elaboration of semester work and quality of presentation in a preset deadline. Maximum 100 points for handing over on time. Bonus excellent presentation is 20 points. Students must achieve a min. 50 points from the semester work.
4. Total number of points for awarding the course-unit credit has to be higher than 150.

Conditions for passing an exam: Knowledge of taught topics and its practical application.
The exam consists of a written test, which includes a numerical example and oral examination if necessary (theoretical questions).

Language of instruction


Work placements

Not applicable.


The main objective of the course is to provide students with the necessary knowledge and skills in the field of financial analysis of the company. They will develop their ability to asses the financial situation of a company, its trends and reasons, and to propose measures for the improvement of status quo and development. A partial goal is to familiarise students with the fundamentals of financial planning and control.

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

Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.

Classification of course in study plans

  • Programme BAK-UAD Bachelor's, 2. year of study, summer semester, 5 credits, compulsory

  • Programme BAK Bachelor's

    branch BAK-UAD-D , 2. year of study, summer semester, 5 credits, compulsory

Type of course unit



26 hours, optionally

Teacher / Lecturer


13 hours, compulsory

Teacher / Lecturer


eLearning: opened course