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FAST-NVB031Acad. year: 2023/2024
Finances, financial system. Company finances term. Company’s financial system. Tools and fundamentals of financial management. Establishing of company, its proprietorial and financial structure. Short-term assets of company and their financial management. Short - term and long - term sources of financing. Long - term needs of company and financing these needs. Financing of construction project (sonstruction order). Relation of company and of the state's budget. Tax system in the Czech Republic and its influence on company finances. Relations between company and banks. Relations between contractor and supplier and their influence on cash flow in company. Matter of financial planning. Public finances, basic information related to company’s financing.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
Rules for evaluation and completion of the course
Assessment of acquired knowledge in the exam is in the form of a written test and an additional oral exam. In the exercise, the assessment of acquired knowledge is in the form of a written work.
Aims
Study aids
Prerequisites and corequisites
Basic literature
Recommended literature
Classification of course in study plans
Lecture
Teacher / Lecturer
Syllabus
1.–2. Finances Financial system. Individual parts of financial system (budget, credit, business) and relations between them. Tools for managing of single parts of financial system.
3.–4. Possession and sources of possession. Protection Gold rules of financing. Working capital.
5.–6. Fixed assets management. Resources management. Management of debts and monetary sources.
7. Proper and foreign long-term sources. Short-term sources of floating capital covering.
8. Cash flows in company in complex.
9.–10. Tax system in the Czech Republic. Income tax of natural persons. Income tax of corporate bodies.
11. Real estate tax. Road tax. Real estate-transfer tax. Purchase tax.
12. Value added tax.
13. Public finances.
Exercise
1. Characteristic of property and sources of property coverage.
2.–3. Financial security acquisition of fixed assets.
4. Entering individual essay.
5. Time harmonogram.
6. Financial Plan – expected.
7. Financial Plan – reality.
8. Calculation of cost savings.
9. Analysis of payments – variant 1.
10. Analysis of payments – variant 2.
11.–12. Presentation of seminar works.
13. Credit.