CTU FEE Moodle
Corporate Finance
B232 - Summer 23/24
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Corporate Finance - A1B16UFI
| Credits | 5 |
| Semesters | Summer |
| Completion | Assessment + Examination |
| Language of teaching | Czech |
| Extent of teaching | 2+2c |
Annotation
Financial ratios.Principles of accounting. Assets and liabilities valuation appreciation). Costs, revenues and profit. Analysis of balance sheet and income statement. Financial analysis of firm, methods and objectives. Budgets and controlling. Present value, opportunity cost. Long term finance. Investment efficiency evaluation techniques. IRR, NPV. The comparing period (the comparison period), an equivalent annual value NPV. Inflation and tax influence to investment decision. Capital Asset Pricing Model, WACC.
Study targets
No data.
Course outlines
1.Accounting - importance, subjects, objectives. Accounting principles.
2.Methodology of accounting.
3.Book-keeping of assets and liabilities, fixed and current assets.
4.Owners and financial accounts, asset depreciation.
5.Cost classification, cost and decision making.
6.Financial statements, auditing.
7.Profit and loss account and its analysis.
8.Cash flow statement, free cash flow.
9.Financial ratios.
10.Annuity, perpetuity, compounded and simple interest calculation.
11.Long term finance, WACC.
12.Investment efficiency evaluation techniques.
13.Comparison period, equivalent annual value.
14.Inflation and tax influence to investment decision.
2.Methodology of accounting.
3.Book-keeping of assets and liabilities, fixed and current assets.
4.Owners and financial accounts, asset depreciation.
5.Cost classification, cost and decision making.
6.Financial statements, auditing.
7.Profit and loss account and its analysis.
8.Cash flow statement, free cash flow.
9.Financial ratios.
10.Annuity, perpetuity, compounded and simple interest calculation.
11.Long term finance, WACC.
12.Investment efficiency evaluation techniques.
13.Comparison period, equivalent annual value.
14.Inflation and tax influence to investment decision.
Exercises outlines
1.Legal forms of business and accounting.
2.Balance sheet and its components.
3.Book-keeping of fixed and current assets, depreciation.
4.Examples of book entries.
5.Taxes in accounting.
6.Balance sheet and income statement - compilation and analysis.
7.Cash-flow statement.
8.Financial ratios.
9.Test.
10.Financial calculus.
11.Loans. Kinds of interest calculation.
12.NPV and IRR calculations.
13.Taxes, finance and NPV.
14.Comparison period. Complex projects.
2.Balance sheet and its components.
3.Book-keeping of fixed and current assets, depreciation.
4.Examples of book entries.
5.Taxes in accounting.
6.Balance sheet and income statement - compilation and analysis.
7.Cash-flow statement.
8.Financial ratios.
9.Test.
10.Financial calculus.
11.Loans. Kinds of interest calculation.
12.NPV and IRR calculations.
13.Taxes, finance and NPV.
14.Comparison period. Complex projects.
Literature
1. International Financial Reporting Standards, www.ifrs.org
2. Brealey, Myers, Allen: Principles of Corporate Finance. 9th edition, McGraw-Hill, 2007
2. Brealey, Myers, Allen: Principles of Corporate Finance. 9th edition, McGraw-Hill, 2007
Requirements
No data.