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Terminated in academic year 2018/2019

Finance

Type of study Bachelor
Language of instruction English
Code 154-0300/06
Abbreviation FIN
Course title Finance
Credits 5
Coordinating department Department of Finance
Course coordinator prof. Dr. Ing. Zdeněk Zmeškal

Subject syllabus

1. Finance fundamentals. Goals and principles of financial management. Assets and financial structure of firm. Types and phases of financial decision - making. Influence of taxes and financial markets on corporate finance.
2. Relations between financial statements. Balance sheet, its importance in financial management. Optimization of financial structure of the company, costs of capital.
3. Profit/loss statement. Importance, costs, revenues. Accounting profit and its transformation for tax purposes. Distribution of the profit of the company.
4. Cash flow of the company. Importance, inflows and outflows. Methods for cash flow calculation. Integration of the financial statements.
5. Financial analysis – fundamentals, methods. Financial ratios. Ratios interpretation.
6. Net working capital and its management.
7. Current assets management.
8. Account receivables management. Cash management, models for cash management.
9. Short-term financial sources of the company.
10. Time value of the money.
11. Long-term financial sources of the company. Internal sources. Self-financing.
12. External sources of long-term capital.
13. Capital budgeting and investment valuation.

Literature

DLUHOŠOVÁ, Dana a kol. Finanční řízení a rozhodování podniku. Analýza, investování, oceňování, riziko, flexibilita, interakce. Jesenice: EKOPRESS, 2021. 257 s. ISBN 978-80-87865-71-2.
VERNIMMEN, Pierre, Pascal QUIRY, Maurizio DALLOCCHIO, Yann LE FUR a Antonio SALVI. Corporate Finance: Theory and Practice. Chichester: Wiley, 2018. ISBN 9781119424444 .
VOCHOZKA, Marek a kol. Finance podniku: komplexní pojetí. Praha. Grada, 2021. 312 s. ISBN 978-80-271-3267-6.

Advised literature

BREALEY, R. A., S. C. MYERS, and F. ALLEN. Principles of Corporate Finance. New York: McGraw-Hill/Education, 2019. ISBN 978-1260013900 .
FOTR, J., VACÍK, E., SOUČEK, I., ŠPAČEK M., HÁJEK M. Tvorba strategie a strategické plánování: Teorie a praxe. Praha: Grada, 2020. 416 s. ISBN 978-80-271-1633-1 .
GRÜNWALD, R., HOLEČKOVÁ, J. Finanční analýza a plánování podniku. Praha: Ekopress, 2007. 318 s. ISBN 978-80-86929-26-2.