Course: Finance 2

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Course title Finance 2
Course code KMA/F2
Organizational form of instruction Lecture + Exercise
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Bohanesová Eva, Mgr. Ph.D.
Course content
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.

Learning activities and teaching methods
Lecture, Projection (static, dynamic)
  • Attendace - 39 hours per semester
  • Preparation for the Course Credit - 15 hours per semester
  • Preparation for the Exam - 40 hours per semester
Learning outcomes
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.
Prerequisites
KMA/F1E
KMA/PEM1E and KMA/PEM2E

Assessment methods and criteria
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.
Recommended literature
  • E. Kislingerová. (2004). Manažerské finance. C. H. Bech.
  • J. Valach. (2001). Finanční řízení podniku. EKOPRESS.
  • J. Zlámal a kol. (2007). Podniková ekonomie a management. PřF UP Olomouc.
  • J. Zlámal. (2002). Podnikové finance. Olomouc, PdF UP.
  • Valach, J. (2006). Investiční rozhodování a dlouhodobé financování, 2. přeprac. vyd.. Ekopress, Praha, 465 s.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester