English

Not applicable.

a) Explain key accounting and finance theories, with supporting calculations and using seminal research
b) Summarise a range of possible outcomes and recommendations within simulated and real life business contexts
c) Extract, interpret and analyse real financial data and information, and discuss the implications of the analysis
d) Critically evaluate sources of the above data and information regarding their relevance and reliability
e) Communicate effectively by written means to a business audience

Successful completion of the course is conditional on the knowledge of accounting, banking, financial mathematics and business economics. Students are also expected to be able to make company financial analysis.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Module will be evaluated on the basis of:
I. Final Exam - 50% of final grade (the comprehensive final exam covering the entire module)
II. Presentation of Papers - 50% of final grade (The short papers will be written in English. They will regard different topics related to the module material.)

1. Company financial management. Aspects of strategic financial management. Content of financial management during different business life cycle phases.
2. Company financial goals. Economic Value Added.
3. Financing strategy – Equity financing (internal, external – stocks issue: capital market, types of stocks and related rights).
4. Financing strategy – Equity financing (external – stocks issue: increasing of owner's equity, venture capital).
5. Financing strategy – Debt capital (bonds, bank loan).
6. Financing strategy – Debt capital (leasing). Costs of capital and their utilization in financial decision making.
7. Financing strategy – Company capital structure optimalization. Company dividend policy.
8. Market company valuation. Strategic company valuation. Financial Planning.
9. Investment strategy – types of investment strategy. Capital Planning. Risks in investment projects.

Not applicable.

To help students to gain a thorough understanding of how accounting and finance information can be used in corporate analysis, control and strategic decision-making. The context will be the business organisation though many of the ideas considered will apply equally to the not-for-profit and public sectors.

Attendance at lectures is not compulsory, but is recommended. Attendance at seminars is checked by the tutor. Lessons are composed on the basis of weekly schedules. Way of substituting missed lessons is fully in competence of a teacher.

Not applicable.

Not applicable.

Atrill, P. & McLaney, E., (2004) Accounting and Finance for Non-Specialists, 4, Prentice Hall, Harlow (EN)

Atrill, P. & McLaney, E., (2004) Accounting and Finance for Non-Specialists, 4, Prentice Hall, Harlow (EN)