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Lecturer(s)
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Petrov Jan, Mgr. et Mgr. LL.M. Ph.D.
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Hamuľáková Klára, JUDr. Ph.D.
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Course content
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MS Excel (absolute and relative references, cell value and its format, expressions and functions, graphs) and computation of interest (discounting cash flows, anuity, simple and compound interest) Accounting (aims and types of accounting, accounting operations, double-entry accounting, profit, balance sheet, P&L statement) Financial statement analysis (balance sheet, P&L statement, EBITDA and other commonly used financial parameters, cash flow and its deriving from other financial statements) Financial structure of a corporation (debt, equity and capital structure, capital costs) and business valuation (methods and examples) Essential statistics (random generator, distribution, mean as a random variable, correlation and causality, portfolio diversification) and fundamentals of capital markets (random walk, market efficiency, financial derivatives)
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
- Homework for Teaching
- 30 hours per semester
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Learning outcomes
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The aim of the course is to introduce students to the basic economic categories and principles relevant to corporate and insolvency law. The course is predominantly focused on financial statements, accounting principles and relevance for corporate and insolvency law, accrual of interests and discounting of cash-flows, valuation and instruments and price-influencing information concerning capital markets. During the course, students will be provided with a number of examples and will have the opportunity to apply their knowledge using MS Excel (without using any advanced functionality). Students should gather intuitive insights and ability to communicate with economic experts without delving into technical details. Upon finishing the course, the student should, for instance, understand the concept and implications of cash flow discounting and should be able to prepare a basic computation in a spreadsheet.
Students will gain basic insight into economic concepts and terms relevant to study of corporate law and insolvency law. He or she will also learn basic application skills and fluency in communicating with business environment. The further aim of the course is also to provide students with insight into interpretation and application of business law rules with regard to their purpose.
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Prerequisites
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The completion of this course is not conditioned upon completion of any other course.
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Assessment methods and criteria
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Student performance
The course is concluded by a computer-based examination. The student is required to submit a number of take home assignments in the course of the semester. The course is rather time-consuming. SINCE A CONSIDERABLE PROPORTION OF THE CURRICULUM IS LEARNED DURING THE CLASS, THE COURSE IS ILL-SUITED FOR STUDENTS WITH AN INDIVIDUAL STUDY PLAN.
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Recommended literature
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www.damodaran.com.
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BLECHOVÁ, B., JANOUŠKOVÁ, J. (2012). Podvojné účetnictví v příkladech.. Praha: Grada.
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COFFEE, J., KLEIN, W., PARTNOY, F. (2010). Business organization and finance. 11. vyd.. Foundation press.
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MAŘÍK, M. A KOL. (2011). Metody oceňování podniku. 3. vyd.. Praha: Ekopress.
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REVSINE, COLLINS, JOHNSON, MITTELSAEDT. (2014). Financial Reporting & Analysis. 6. vyd.. McGraw Hill.
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Zima, P. (2016). Oceňování podniku v právní praxi.. Praha : C. H. Beck.
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