Course: Finance 2

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Course title Finance 2
Course code KMA/F2N
Organizational form of instruction Lecture + Exercise
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Dostálová Petra, Ing.
  • 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, 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
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/PEM1 and KMA/PEM2 and KMA/F1N

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
Faculty of Science Mathematics-Economics of Banking / Insurance Systems (1) Mathematics courses 3 Winter
Faculty of Science Applications of Mathematics in Economy (2015) Mathematics courses 2 Winter