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Lecturer(s)
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Pavlačka Ondřej, RNDr. Ph.D.
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Dostálová Petra, Ing.
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Course content
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1. Basic concepts (firm, business). Trade (business). Corporations (general commercial partnership, partnership in commandite, Limited Liability Company, joint-stock company). 2. Property and capital structure of a company. Depreciation and amortization, calculation methods. 3. Accounting statements: Balance-sheet, income and expense statement, statement of cash flows. 4. Financial analysis of a firm: Absolute and ratio indices. 5. Short-term financial plans: Cash-flow forecasting, possibilities of short-term financing. 6. Forward financial plan: Founder's budget, enterprise (business) intention, renewal of property, aggregate financial plan, possibilities of long-term financing. 7. Non-financial Investment decision-making: Determination of long-time objectives, investment strategies, kinds of investment projects, capital outlays and financial incomes, methods of evaluation of investment project efficiency, the role of interest in non-financial Investment decision-making, impact of inflation rate on NPV calculation, influence of taxes on financial incomes. 8. Risk analysis in non-financial Investment decision-making. 9. Financial investments: Individual and collective investments.
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Learning activities and teaching methods
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Lecture, Demonstration, Projection (static, dynamic)
- Attendace
- 39 hours per semester
- Preparation for the Course Credit
- 20 hours per semester
- Preparation for the Exam
- 50 hours per semester
- Homework for Teaching
- 10 hours per semester
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Learning outcomes
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To gain knowledge of corporation finance.
Comprehension, application To be able to use financial statements in financial analysis, to create a simple short-term, resp. long-term financial plan, to use investment evaluation methods.
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Prerequisites
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KMA/F1E
KMA/PEM1 and KMA/PEM2 and KMA/F1N
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Assessment methods and criteria
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Written exam, Student performance
Credit: the student has to pass the test (at least 50%). Exam: the student should be able to orientate in the Czech Tax law system and the Czech social insurance system. The student should have basic knowledge of various enterprise forms, short- and long-term financing, he/she should be able to orientate in accounting statements and to evaluate the firm according the results of its financial analysis, he/she should know particular steps and calculation methods in Investment decision-making.
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Recommended literature
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E. Kislingerová. (2004). Manažerské finance. C. H. Bech.
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J. Valach. (2001). Finanční řízení podniku. EKOPRESS.
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J. Zlámal a kol. (2007). Podniková ekonomie a management. PřF UP Olomouc.
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J. Zlámal. (2002). Podnikové finance. Olomouc, PdF UP.
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Valach, J. (2006). Investiční rozhodování a dlouhodobé financování, 2. přeprac. vyd.. Ekopress, Praha, 465 s.
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