Subject description - A1B16UFI

Summary of Study | Summary of Branches | All Subject Groups | All Subjects | List of Roles | Explanatory Notes               Instructions
A1B16UFI Corporate Finance Extent of teaching:2+2c
Guarantors:Starý O., Vašíček J. Roles:PO,V Language of
teaching:
CS
Teachers:Starý O., Vašíček J. Completion:Z,ZK
Responsible Department:13116 Credits:5 Semester:L

Anotation:

Financial ratios.Principles of accounting. Assets and liabilities valuation appreciation). Costs, revenues and profit. Analysis of balance sheet and income statement. Financial analysis of firm, methods and objectives. Budgets and controlling. Present value, opportunity cost. Long term finance. Investment efficiency evaluation techniques. IRR, NPV. The comparing period (the comparison period), an equivalent annual value NPV. Inflation and tax influence to investment decision. Capital Asset Pricing Model, WACC.

Course outlines:

1. Accounting - importance, subjects, objectives. Accounting principles.
2. Methodology of accounting.
3. Book-keeping of assets and liabilities, fixed and current assets.
4. Owners and financial accounts, asset depreciation.
5. Cost classification, cost and decision making.
6. Financial statements, auditing.
7. Profit and loss account and its analysis.
8. Cash flow statement, free cash flow.
9. Financial ratios.
10. Annuity, perpetuity, compounded and simple interest calculation.
11. Long term finance, WACC.
12. Investment efficiency evaluation techniques.
13. Comparison period, equivalent annual value.
14. Inflation and tax influence to investment decision.

Exercises outline:

1. Legal forms of business and accounting.
2. Balance sheet and its components.
3. Book-keeping of fixed and current assets, depreciation.
4. Examples of book entries.
5. Taxes in accounting.
6. Balance sheet and income statement - compilation and analysis.
7. Cash-flow statement.
8. Financial ratios.
9. Test.
10. Financial calculus.
11. Loans. Kinds of interest calculation.
12. NPV and IRR calculations.
13. Taxes, finance and NPV.
14. Comparison period. Complex projects.

Literature:

1. International Financial Reporting Standards, www.ifrs.org
2. Brealey, Myers, Allen: Principles of Corporate Finance. 9th edition, McGraw-Hill, 2007

Requirements:

Předpokládá se absolvování předmětu A1B16EKP https://ekonom.feld.cvut.cz/cs/student/predmety/ucetnictvi-a-finance

Webpage:

https://ekonom.feld.cvut.cz/cs/student/predmety/ucetnictvi-a-finance

Keywords:

accounting; corporate finance

Subject is included into these academic programs:

Program Branch Role Recommended semester
BPOI1 Computer Systems V 6
BPOI_BO Common courses V 6
BPOI3 Software Systems V 6
BPOI2 Computer and Information Science V 6
BPKYR1 Robotics V 6
BPKYR_BO Common courses V 6
BPKYR3 Systems and Control V 6
BPKYR2 Sensors and Instrumentation V 6
BPKME_BO Common courses V 6
BPKME5 Komunikace a elektronika V 6
BPKME4 Network and Information Technology V 6
BPKME3 Applied Electronics V 6
BPKME2 Multimedia Technology V 6
BPKME1 Communication Technology V 6
BMI(ECTS) Manager Informatics V 6
BWM(ECTS) Web and Multimedia V 6
BIS(ECTS) Intelligent Systems V 6
BSI(ECTS) Software Engineering V 6
BPEEM2 Electrical Engineering and Management PO 6


Page updated 13.5.2019 17:52:55, semester: Z,L/2020-1, L/2019-20, Z,L/2018-9, Z/2019-20, Send comments about the content to the Administrators of the Academic Programs Proposal and Realization: I. Halaška (K336), J. Novák (K336)