B_PF_A1 Company Finances A 1

University of Finance and Administration
Summer 2014
Extent and Intensity
2/1. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Michal Blahout, Ph.D. (seminar tutor)
Ing. Stanislava Čížková (seminar tutor)
Ing. Jana Kotěšovcová, Ph.D. (seminar tutor)
Ing. Ivana Turková, Ph.D., MBA (seminar tutor)
Guaranteed by
Ing. Ivana Turková, Ph.D., MBA
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
B_PF_A1/cRMO: each even Thursday 14:00–14:44 M17, each even Thursday 14:45–15:30 M17, I. Turková
B_PF_A1/cR1PH: each even Thursday 14:00–14:44 E225, each even Thursday 14:45–15:30 E225, M. Blahout
B_PF_A1/cR2PH: each odd Wednesday 14:00–14:44 E127, each odd Wednesday 14:45–15:30 E127, J. Kotěšovcová
B_PF_A1/cR3PH: each even Tuesday 10:30–11:14 E124, each even Tuesday 11:15–12:00 E124, S. Čížková
B_PF_A1/pRMO: Thu 10:30–11:14 M17, Thu 11:15–12:00 M17, I. Turková
B_PF_A1/pRPH: Tue 8:45–9:29 E004, Tue 9:30–10:15 E004, I. Turková
B_PF_A1/uRKL: Tue 1. 4. 14:00–15:30 K212, J. Kotěšovcová
B_PF_A1/uR11PH: Tue 8. 4. 14:00–15:30 E125, S. Čížková
B_PF_A1/vRMO: Sat 15. 3. 11:30–13:00 M15, S. Čížková
B_PF_A1/vR21PH: Fri 21. 3. 17:15–18:45 E224, J. Kotěšovcová
B_PF_A1/vR22PH: Fri 21. 3. 15:30–17:00 E224, J. Kotěšovcová
Prerequisites
Completion of the Course Accounting A1
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to introduce the basic features of the company, with the processes that take place in the company and which fulfills the basic general objective of its activities.
At the end of the course students will be able to handle and explain the issues necessary for the financial decisions of an operative nature according to other activities in the business process. At the same time course will lead to basic practical conventions in analyzing of financial statements and drawing up a financial plans.
Syllabus
  • 1. Principles of enterprise and entrepreneurship - basic concepts, surroundings, objectives and functions
  • 2. Typology of enterprises and enterprise life - selection of the legal form of business, business plan, founding budget
  • 3. Corporate accounting - financial accounting as a source of data , the links between the financial statements, management accounting, costing, budgeting, business statistics
  • 4. Ownership structure of the company - analysis of balance sheet items
  • 5. The capital structure of the company - views of the company's capital structure, optimal capital structure
  • 6. Cost of the enterprise and their categories - determination a tipping point of maximum profit, operating leverage
  • 7. The effectiveness of the enterprise and its basic categories - the role of profit and loss in business, production factors, the relationship between profit, production volume, price and cost
  • 8. Management of cash flow - the method of determining the cash flow, capital of labour and its management
  • 9. Corporate financing - types, sources of regular financing, financial management and decision making, financial leverage
  • 10. Financial planning - business strategy, principles of financial planning, classification of financial plans, financial planning models
  • 11.Production and production capacity - production planning, production capacity, productivity
  • 12. Management of current assets - its principles, tasks, management tools
Literature
    required literature
  • SYNEK, M. a kol. Podniková ekonomika. 1.vydání. Praha: C.H.Beck, 2000. ISBN 80-7179-388-4. info
  • ŠIMAN and PETERA. Financování podnikatelských subjektů, teorie pro praxi. Praha: C.H.Beck, 2010. info
  • SYNEK, M. a kol. Manažerská ekonomika. 1.vydání. Praha: Grada Publishing, 2000. ISBN 80-247-9069-9. info
    recommended literature
  • KISLINGEROVÁ, Eva. Manažerské finance. Praha, 2004. C.H.BECK. info
Teaching methods
Teaching consists of lectures, exercises, focusing on practical examples - in full-time form of study, distance learning in the part-tima form of study. Minimum mandatory attendance at seminars in full-time studies is 75%. Students who fail to meet the mandatory level of participation may be given during the semester additional study obligations.
Assessment methods
The course is completed with a credit and examination. The credit consists of solving practical case studies and seminar work. Followed by oral exam, a list of topics for oral exam study materials published on the subject. On each of the first 5 tutorial of PFA1 students solve a case study of the discussed areas where they can get 7 points, for a total maximum of 35 points. At the last 6. exercise is written final test of two examples, which is a total of 30 points. Seminar work is on 30 points, students can process it in groups of 2. The conditions to meet the credit is to obtain at least 70 points. After you pass the credit, you have to go to the oral exam.
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: Aa0.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Summer 2011, Winter 2011, summer 2012, Winter 2012, Summer 2013, Summer 2015, Summer 2016, Winter 2016, Summer 2017, Winter 2017, Winter 2018, Winter 2019.
  • Enrolment Statistics (Summer 2014, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2014/B_PF_A1