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Course detail
FP-fapPAcad. year: 2023/2024
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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Rules for evaluation and completion of the course
Conditions for awarding the course-unit credit:1. Successful completion of a credit test – max assessment: 40 points in due term, 35 points in resit test.2. Successful elaboration of semester work in pre-set deadline. Maximum 60 points for handing over in the deadline max 50 points for late handing over.3. Total number of points for awarding the course-unit credit has to be higher than 60.
Students with an approved individual study plan (hereinafter ISP) will receive credit for a well-developed theoretical semester work. Students with an ISP email contact the subject guarantor, who determines the focus of the semester work.
Conditions for passing an exam: Knowledge of taught topics and its practical application.The exam consists of a written test, which includes a numerical example and oral examination if necessary (theoretical questions).
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Classification of course in study plans
branch BIT , 2 year of study, summer semester, elective
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