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FP-fapPAcad. year: 2018/2019
The course focuses on the following topics: Main functions of financial analysis. Internal and external financial analysis. Users and the concept of main stages of financial analysis. Comparative base and the comparability problem. Sources of input data. Accounting statements weaknesses. Overview of elementary and superior methods of financial analysis. Vertical and horizontal analysis of absolute indices. Property and capital structure of company. Analysis of costs and profits, of differential indices and cash-flow. Systems of indices. Formulation of conclusions resulting from financial analysis. Introduction to financial planning.
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Specification of controlled education, way of implementation and compensation for absences
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branch BAK-EP , 2 year of study, summer semester, compulsory
branch BIT , 2 year of study, summer semester, elective
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