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FAST-BV004Acad. year: 2024/2025
Finances. Financial system. Concept of company finances. Company financial system. Tools and fundamentals of financial management. Foundation of the firm, its property and financial structure. Current assets in the firm, its management and financing. Short-term and long-term sources of property coverage. Long-term needs of the company and the way of financing of these needs. Financing of the project (order). The relation between the company and the state budget. Tax system in the Czech republic and its influence in company financing. Bank-company relation. Consumer-supplier relationship and its influence on the company cash flow. The fundament of the financial planning. Public finances, basic information in respect to the company financing. EU structural funds and Cohesion fund.
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Rules for evaluation and completion of the course
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Basic literature
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Lecture
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Syllabus
1. – 2. Finances. Financial system. Particular parts of financial system (budgetary, credit, business) and relations among them. Tools for management of particular parts of financial system.
3. Property and sources for property coverage. Golden rules of financing. Work capital.
4. Management of fixed assets. Management of inventory.
5. Management of receivables and financial assets.
6. Own and foreign long-term sources. Short-term liabilities for covering of current assets.
7. Cash flows in the company. Management of cash flows in the structural order.
8. Tax system in the Czech republic. Income tax of physical person.
9. Income tax of corporation.
10. Real estate tax. Road tax.
11. Inheritance and donation tax. Real estate transfer tax. Consumer tax.
12. Value added tax.
13. Public finances. Pre-entrance funds. Funding.
Exercise
1.-2. Characteristic of property and sources for property coverage.
3.-4. Oriantation and creation of financial statement (balance-sheet, profit and loss).
5. Depreciation of property.
6. Characteristic of short-term property and liabilities.
7. Time value of money assessmant.
8. Charateristic and creation cash flow.
9.-10. Income tax.
11.-12. Indirect taxes.
13. Credit test.