Credit:

• Active participation in exercises: one unexcused absence per semester is allowed (as verified by the attendance sheet). Absences beyond the permitted limit must be excused by a doctor, the teacher has the right to grant substitute work for these absences (in the form of examples),
• Mid-term test in the 7th week of the semester to verify knowledge for the 1st-5th week of teaching in the exercises, the student can get 20 points. This test cannot be repeated.
• Final test in the 12th week: verification of knowledge for the whole semester of teaching in the exercises, the student can get 40 points. The test can be repeated once.

In order to receive credit, it is necessary to obtain at least 50% of the possible point evaluation from the intermediate and final test, i.e. 30 points.

Exam:

The exam assesses knowledge of theory and the ability to apply it. The exam is conducted exclusively in written form, and the standard duration is a maximum of 60 minutes. A maximum of 40 points can be obtained, and at least 20 points are required to pass the exam.

The final evaluation of the subject is based on the sum of the points from the exercises and the exam, the final grade according to the SER.

Students studying under the ISP are required to take the final credit test and exam. The date will be announced in IS or arranged by individual agreement. Attendance at the lectures is not compulsory, but is recommended. Participation in exercises is mandatory and controlled by the teacher  (attendance sheet). Classes take place according to weekly schedules. The method of making up missed lessons is fully within the competence of the teacher.

The aim of the course is to introduce students to the basic financial flows within a company, and to their monitoring and forecasting using relevant external and internal information.
To achieve this, students need to master approaches to defining a company’s needs based on a business plan and the chosen legal form of business, become familiar with methods for planning and evaluating the renewal of fixed assets, apply economic criteria for inventory management, identify possible sources of financing for the company’s needs, and assess their suitability for the business.

Knowledge: Students will gain an overview of a company’s position within the financial system, understand the economic criteria for deciding on legal forms of financing, know the factors that determine business needs and how these translate into financial requirements, and understand the principles of budgeting and forecasting returns from investment plans. Students will also gain an overview of potential financing sources and the appropriateness of their use.

Skills: Students will be able to identify individual needs depending on the industry in which the business operates and justify the need for financing sources, express business processes in financial terms, and select criteria for assessing the efficiency of selected processes.

Competencies: Students will be able to prepare a company start-up budget, i.e., define asset requirements and calculate financing needs. They will be able to prepare an investment project budget and estimate future returns based on given parameters, and apply appropriate methods for evaluating investment projects. They will be able to determine the costs and expenses associated with individual financing sources, assess the suitability of using loan financing and leasing, and evaluate the efficiency of using available resources based on financial analysis methods.

• Programme BAK-MIn Bachelor's 2 year of study, summer semester, compulsory
  
• Programme BAK-PM Bachelor's 2 year of study, summer semester, compulsory-optional
  
• Programme BIT Bachelor's 2 year of study, summer semester, elective
  
• Programme BIT Bachelor's 2 year of study, summer semester, elective