Corporate Finance

Přednášející:

Cvičící:

Předmět zajišťuje:

katedra ekonomiky, manažerství a humanitních věd

Anotace:

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. Firm finance. 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.

Požadavky:

Předpokládá se absolvování předmětu A1B16EKP iz. https://ekonom.feld.cvut.cz/web/index.php?option=com_content&task=section&id=7&Itemid=236

Osnova přednášek:

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.

12.Investment efficiency evaluation techniques.

13.Comparison period, equivalent annual value.

14.Inflation and tax influence to investment decision.

Osnova cvičení:

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.

Cíle studia:

Studijní materiály:

1. International Accounting Standards, IASB, London, 2005

Poznámka:

Rozsah výuky v kombinované formě studia: 14p+6s

Další informace:

Pro tento předmět se rozvrh nepřipravuje

Předmět je součástí následujících studijních plánů:

• Electrical Engineering, Power Engineering and Management - Electrical Engineering and Management (povinný předmět oboru)