| Course Unit Code | 154-0369/01 |
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| Number of ECTS Credits Allocated | 3 ECTS credits |
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| Type of Course Unit * | Choice-compulsory type B |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Winter Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| RIH40 | Ing. Dagmar Richtarová, Ph.D. |
| GUR022 | Ing. Petr Gurný, Ph.D. |
| Summary |
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| The course provides students with a chance to sample methods of financial analysis on the real data of Czech firms. Students will practice especially further analysis of financial conditions as well as apply modern measures of effectiveness, e.g. economic value added – EVA. To obtain a proper grasp of the economic activities of firms, the students will learn how to deal with the problems of accounting standards as well as how to make proper adjustments on economic data. The students also sample how they can utilize the methods to persuade higher management of their recommendations. |
| Learning Outcomes of the Course Unit |
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| The aim of the course is to teach students how they can apply the methods of financial analysis adequately and provide them with practical experience which they use to solve problems within theses as well as in future professional career. |
| Course Contents |
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Lectures:
1) Introduction to financial analysis
2) Methods of financial analysis
3) Further examination of financial conditions
4) Financial performance evaluation – economic and market criteria
5) Financial plan
6) Predictive models of financial conditions
Exercises:
1) Financial statements
2) Common-size analysis
3) Ratio analysis – activity and liquidity
4) Ratio analysis – profitability, solvency and activity
5) Further study of profitability
6) Further trend analysis
7) Further cross-sectional analysis
8) Problems of accounting standards
9) Ratio analysis of economic data
10) Economic and market criteria
11) Financial plan evaluation
12) Setting and presenting recommendations |
| Recommended or Required Reading |
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| Required Reading: |
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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.
MAYES, Timothy R. Financial analysis with Microsoft Excel 2019. 9th edition. Boston: Cengage, [2021]. ISBN 978-0357-44205-0.
VOCHOZKA, Marek a kol. Finance podniku: komplexní pojetí. Praha. Grada, 2021. 312 s. ISBN 978-80-271-3267-6.
|
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.
MAYES, Timothy R. Financial analysis with Microsoft Excel 2019. 9th edition. Boston: Cengage, [2021]. ISBN 978-0357-44205-0.
VOCHOZKA, Marek a kol. Finance podniku: komplexní pojetí. Praha. Grada, 2021. 312 s. ISBN 978-80-271-3267-6.
|
| Recommended Reading: |
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BREALEY, R. A., S. C. MYERS, and F. ALLEN. Principles of Corporate Finance. New York: McGraw-Hill/Education, 2019. ISBN 978-1260013900.
HIGGINS, Robert C., Jennifer L. KOSKI a Todd MITTON. Analysis for financial management. Twelfth edition. New York: McGraw-Hill Education, [2019]. ISBN 978-1-260-09191-5.
VERNIMMEN, Pierre, Pascal QUIRY, Maurizio DALLOCCHIO, Yann LE FUR a Antonio SALVI. Corporate Finance: Theory and Practice. Chichester: Wiley, 2018. ISBN 9781119424444.
WAHLEN, James M., Stephen P. BAGINSKI a Mark T. BRADSHAW. Financial reporting, financial statement analysis, and valuation: a strategic perspective. 9E. Boston: Cengage, [2018]. ISBN 978-1-337-61468-9.
|
BREALEY, R. A., S. C. MYERS, and F. ALLEN. Principles of Corporate Finance. New York: McGraw-Hill/Education, 2019. ISBN 978-1260013900.
HIGGINS, Robert C., Jennifer L. KOSKI a Todd MITTON. Analysis for financial management. Twelfth edition. New York: McGraw-Hill Education, [2019]. ISBN 978-1-260-09191-5.
VERNIMMEN, Pierre, Pascal QUIRY, Maurizio DALLOCCHIO, Yann LE FUR a Antonio SALVI. Corporate Finance: Theory and Practice. Chichester: Wiley, 2018. ISBN 9781119424444.
WAHLEN, James M., Stephen P. BAGINSKI a Mark T. BRADSHAW. Financial reporting, financial statement analysis, and valuation: a strategic perspective. 9E. Boston: Cengage, [2018]. ISBN 978-1-337-61468-9.
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| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Credit | Credit | 100 (100) | 51 |
| Credit exam | Written test | 100 | 51 |