Subject description - AE1B16UFI

Summary of Study | Summary of Branches | All Subject Groups | All Subjects | List of Roles | Explanatory Notes               Instructions
AE1B16UFI Finance of the Corporations Extent of teaching:2+2c
Guarantors:  Roles:PO,V Language of
teaching:
EN
Teachers:  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

Subject is included into these academic programs:

Program Branch Role Recommended semester
BEKME1 Communication Technology V 6
BEKME5 Komunikace a elektronika V 6
BEKME_BO Common courses V 6
BEKME4 Network and Information Technology V 6
BEKME3 Applied Electronics V 6
BEKME2 Multimedia Technology V 6
BEKYR1 Robotics V 6
BEKYR_BO Common courses V 6
BEKYR3 Systems and Control V 6
BEKYR2 Sensors and Instrumentation V 6
BEEEM2 Electrical Engineering and Management PO 6
BEOI1 Computer Systems V 6
BEOI_BO Common courses V 6
BEOI3 Software Systems V 6
BEOI2 Computer and Information Science V 6


Page updated 26.6.2019 17:52:50, semester: Z,L/2020-1, L/2018-9, Z,L/2019-20, Send comments about the content to the Administrators of the Academic Programs Proposal and Realization: I. Halaška (K336), J. Novák (K336)