Course: Grounding of Finance

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Course title Grounding of Finance
Course code KFU/KZFIN
Organizational form of instruction Lesson
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 6
Language of instruction Czech
Status of course Compulsory
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
Lecturer(s)
  • Holečková Marcela, Ing. CSc.
  • Felixová Kateřina, Ing. Ph.D.
  • Uhman Jiří, Ing.
Course content
1. The importance and function of money, time value of money - interest rates. 2. Bank system, the issue of money, banking products, present value. 3. Financial institutions, financial markets, effective interest rate, nominal and real interest rate. 4. The accounting systems, accounting legislation. 5. Content and accounting functions, accounting principles, methods and techniques, accounting elements, accounting documents, ledgers. 6th Financial statements, balance sheet, profit and loss statement, appendix, cash flow statement, statement of changes in equity, their structure, the potential and requirements for information anymore, audit, annual report and its publication, consolidation unit and consolidation methods. Balance seventh principle, the range of costs and revenues, cash flow circuit, structural elements of the balance sheet and the economic reality show, ie. accounting transactions in the balance sheet. 8. Characteristics of assets and liabilities, their valuation, property and financial structure of the company, analysis of individual assets and their financing principles (coverage) liabilities. Forms current assets and principles of its financing. 9th Depreciation, their classification, nature, structure and importance in monetary policy by the company 10th Capital, forms of corporate capital and the principles of its use to ensure business venture, investment and financing, assessing the effectiveness of investments, tax bases and their interaction in accounting and corporate finance, basic financial indicators of financial analysis to assess the financial health of the company. 11th Leasing, credit instruments, calculating the SPLA markets. to credit, interest rate, redemption. 12. Evaluation of investments and financial instruments 13th Budget system, revenues and expenditures of public budgets, deficits, public debt

Learning activities and teaching methods
unspecified
Learning outcomes
Prerequisites
unspecified

Assessment methods and criteria
unspecified
Recommended literature
  • CIPRA, Tomáš. Finanční a pojistné vzorce. Praha: Grada Publishing, 2006. ISBN 80-247-1633-X..
  • KOL. AUTORŮ. Účetnictví podnikatelů 2013. Praha: Meritum, 2013. ISBN 978-80-7357-993-7..
  • KOVANICOVÁ, Dana. Abeceda účetních znalostí pro každého. Praha: Polygon, 2013. ISBN 978-80-7273-169-5..
  • MRKOSOVÁ, Jitka. Účetnictví 2013. Brno: Edika, 2013. ISBN 978-80-2660-176-0..
  • PIKORA, Vladimír, ŠICHTAŘOVÁ, Markéta. Všechno je jinak aneb co nám neřekli o důchodech, euru a budoucnosti..
  • RADOVÁ, Jarmila, DVOŘÁK, Petr. Finanční matematika pro každého. Praha: Grada publishing, 2013. ISBN 978-80-247-4831-3..
  • REVENDA, Zbyněk a kol. Peněžní ekonomie a bankovnictví. Praha: Management Press, 2011. ISBN 978-80-7261-240-6..
  • SKÁLOVÁ, Jana a kol. Podvojné účetnictví 2013. Praha: Grada publishing, 2013. ISBN 978-80-247-4633-3..
  • VALACH, Josef a kol. . Finanční řízení podniku. Praha: Ekopress, 2011. ISBN 978-80-86929-71-2..


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Social and Economic Studies Regional Development and Public Administration (A) Economy 1 Summer
Faculty of Social and Economic Studies Economics and Management (A) Economy 1 Summer