VSFS:B_PF_A1 Company Finances A 1 - Course Information

B_PF_A1 Company Finances A 1

Extent and Intensity

2/1/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

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 Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná

Timetable of Seminar Groups

B_PF_A1/cR1PH: each odd Tuesday 14:00–14:44 E227, each odd Tuesday 14:45–15:30 E227, J. Kotěšovcová
B_PF_A1/cR2PH: each even Tuesday 14:00–14:44 E224, each even Tuesday 14:45–15:30 E224, except Tue 14. 11. ; and Tue 21. 11. 15:45–17:15 E228, J. Kotěšovcová
B_PF_A1/pRPH: each odd Monday 15:45–16:29 E222, each odd Monday 16:30–17:15 E222, each odd Monday 17:30–18:14 E222, each odd Monday 18:15–19:00 E222, I. Turková
B_PF_A1/vRMO: Fri 3. 11. 19:15–20:45 M22, Sat 4. 11. 9:45–11:15 M22, 11:30–13:00 M22, Sat 9. 12. 9:45–11:15 M22, 11:30–13:00 M22, I. Turková
B_PF_A1/vRPH: Sat 11. 11. 8:00–9:30 E225, Sat 16. 12. 9:45–11:15 E124, 11:30–13:00 E124, Fri 5. 1. 14:00–15:30 E124, 15:45–17:15 E124, J. Kotěšovcová

Prerequisites

There are no prerequisites for this course.

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

• Business Management and Corporate Finance (programme VSFS, B-EKM) (2)

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 KISLINGEROVÁ EVA. Podniková ekonomika. 6.,přeprac.a dopl.vyd. Praha: C.H.Beck, 2015. ISBN 978-80-7400-274-8
• ŠIMAN a PETERA. Financování podnikatelských subjektů, teorie pro praxi. Praha: C.H.Beck, 2010. ISBN 978-7400-117-8
• SYNEK, M. a kol. Manažerská ekonomika. 5.vydání. Praha: Grada Publishing, 2011. ISBN 978-80-247-3494-1

recommended literature
• KISLINGEROVÁ, Eva. Manažerské finance. 3.vydání. Praha, 2010. C.H.BECK. ISBN 978-80-7400-194-9
• TICHÝ, Jaromír. Zdroje financování podniku. 1. vyd. Praha: EUPRESS, 2012, 100 pp. ISBN 978-80-7408-070-8. info
• BUDÍK, Josef. Finanční investování. 1. vydání. Praha: Vysoká škola finanční a správní, o.p.s., 2011, 196 pp. EUPRESS. ISBN 978-80-7408-047-0. info
• SEDLÁČEK, J. Cash flow. 2.vydání. Brno: Computer Press, 2010. ISBN 978-80-251-3130-5.
• MAREŠ, D.: Nové trendy ve financích a ekonomice. Praha:Wolter Kluwer ČR, 2017. 220 s.ISBN 978-80-7552-920-6

Teaching methods

Teaching consists of lectures and exercises in full-time study, managed by group consultations in the form of study. The scope of compulsory participation in education: Minimum mandatory participation in exercises in full-time studies is 75%, the controlled group consultations in combined form 50%. Students who fail to meet the mandatory level of participation may be given during the semester additional study obligations to the extent that will demonstrate academic achievement and acquired competencies necessary for successful completion of course.

Assessment methods

The subject is finished by exam and credit in the form of a written test (practical examples trained during exercises) – success of the test min.60%. Another condition for the credit is the elaboration of the assignment of seminar work, whose topic will be assigned at the beginning of the semester in the exercises. The acquiring of credit is necessary condition for student to be able to take the exam. The exam consists of a written test on theoretical grounds, which is followed by an oral examination.

Language of instruction

Czech

Follow-Up Courses

• B_PF_A2 Company Finances A 2

Further comments (probably available only in Czech)

Information on completion of the course: povinná seminární práce v rozsahu 5 - 8 stran
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 10 hodin KS/semestr.

• Enrolment Statistics (Winter 2017, recent)
  
• Permalink: https://is.vsfs.cz/course/vsfs/winter2017/B_PF_A1