Corporate Finance

The course cannot be taken simultaneously with:

Corporate Finance (A7B16UFI)

Lecturer:

Jiří Vašíček (gar.), Oldřich Starý (gar.)

Tutor:

Jiří Vašíček (gar.), Oldřich Starý (gar.), Josef Černohous

Supervisor:

Department of Economics, Management and Humanities

Synopsis:

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.

Requirements:

Syllabus of lectures:

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.

Syllabus of tutorials:

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.

Study Objective:

Study materials:

1. International Financial Reporting Standards, www.ifrs.org

Note:

Time-table for winter semester 2011/2012:

Time-table is not available yet

Time-table for summer semester 2011/2012:

	06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue	roomT2:C3-132 Vašíček J. Starý O. 14:30–16:00 (lecture parallel1) Dejvice Posluchárna
Fri
Thu	roomZ2:B1-231 Černohous J. Vašíček J. 09:15–10:45 (lecture parallel1 parallel nr.1) Zikova ulice Ucebna K316roomZ2:B1-231 Černohous J. Vašíček J. 11:00–12:30 (lecture parallel1 parallel nr.2) Zikova ulice Ucebna K316
Fri

The course is a part of the following study plans:

• Elektrotechnika, energetika a management - Elektrotechnika a management (compulsory course of the specialization)