Course detail

Finances

FAST-BVA006Acad. year: 2023/2024

Finances, financial system.
Concept of company finances. Company financial system.
Tools and fundamentals of financial management.
Foundation of the firm, its property and financial structure.
Current assets in the firm, its management and financing.
Short-term and long-term sources of property coverage.
Long-term needs of the company and the way of financing of these needs.
Financing of the construction project (construction order).
The relation between the company and the state budget.
Tax system in the Czech republic and its influence in company financing.
Bank-company relation.
Consumer-supplier relationship and its influence on the company cash flow.
The fundament of the financial planning.
Public finances, basic information in respect to the company financing.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

Ing. Gabriela Kocourková, Ph.D.

Department

Institute of Structural Economics and Management (EKR)

Entry knowledge

Orientation in basic economic terminology and in economy of construction firm.

Rules for evaluation and completion of the course

Assessment of acquired knowledge in the exam is in the form of a written test and an additional oral exam. In the exercise, the assessment of acquired knowledge is in the form of a written work.


Extent and forms are specified by guarantor’s regulation updated for every academic year.

Aims

To learn about fundamentals of company financing. To understand to money flows in the firm and basic methods of their control. Working with entire available money sources.
Knowledge fundamentals of company financing.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

ČIŽINSKÁ, Romana. Základy finančního řízení podniku. Praha: Grada Publishing, 2018. Prosperita firmy. ISBN 978-80-271-0194-8. (CS)
SCHOLLEOVÁ, Hana. Ekonomické a finanční řízení pro neekonomy. 3., aktualizované vydání. Praha: Grada Publishing, 2017. Expert (Grada). ISBN 978-80-271-0413-0. (CS)

586/1992 Sb. Zákon o daních z příjmů, ve znění pozdější předpisů

(CS)

TEMPLER, Simon, HOFMANN, Erik and Charles FINDLAY. Financing the End-to-end Supply Chain: A Reference Guide to Supply Chain Finance. Kogan page, 2020. ISBN 9781789663488

(EN)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme BPC-SI Bachelor's

    specialization E , 3. year of study, winter semester, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Ing. Gabriela Kocourková, Ph.D.

Syllabus

1.–2. Finances. Financial system. Particular parts of financial system (budgetary, credit, business) and relations among them. Tools for management of particular parts of financial system.

3. Property and sources for property coverage. Golden rules of financing. Work capital.

4. Management of fixed assets. Management of inventory.

5. Management of receivables and financial assets.

6. Own and foreign long-term sources. Short-term liabilities for covering of current assets.

7. Cash flows in the company. Management of cash flows in the structural order.

8. Tax system in the Czech republic. Income tax of physical person.

9. Income tax of corporation.

10. Real estate tax. Road tax.

11. Real estate transfer tax. Consumer tax.

12. Value added tax.

13. Public finances.

Exercise

26 hours, compulsory

Teacher / Lecturer

Ing. Gabriela Kocourková, Ph.D.

Syllabus

1.–2. Characteristic of property and sources for property coverage.

3.–4. Oriantation and creation of financial statement (balance-sheet, profit and loss).

5. Depreciation of property.

6. Characteristic of short-term property and liabilities.

7. Time value of money assessmant.

8. Charateristic and creation cash flow.

9.–10. Income tax.

11.–12. Indirect taxes.

13. Credit test.