Course Details

Finances

Academic Year 2024/25

BVA006 course is part of 1 study plan

​ BPC-SI / E Winter Semester 3rd year

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 construction project (construction 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.

Credits

4 credits

Language of instruction

Czech

Semester

winter

Course Guarantor

Ing. Gabriela Kocourková, Ph.D.

Institute

Institute of Structural Economics and Management

Forms and criteria of assessment

course-unit credit and examination

Entry Knowledge

Orientation in basic economic terminology and in economy of construction firm.

Aims

To learn about fundamentals of company financing. To understand to money flows in the firm and basic methods of their control. Working with entire available money sources.
Knowledge fundamentals of company financing.

Basic Literature

ČIŽINSKÁ, Romana. Základy finančního řízení podniku. Praha: Grada Publishing, 2018. Prosperita firmy. ISBN 978-80-271-0194-8. (cs)
SCHOLLEOVÁ, Hana. Ekonomické a finanční řízení pro neekonomy. 3., aktualizované vydání. Praha: Grada Publishing, 2017. Expert (Grada). ISBN 978-80-271-0413-0. (cs)
586/1992 Sb. Zákon o daních z příjmů, ve znění pozdější předpisů (cs)
TEMPLER, Simon, HOFMANN, Erik and Charles FINDLAY. Financing the End-to-end Supply Chain: A Reference Guide to Supply Chain Finance. Kogan page, 2020. ISBN 9781789663488 (en)

Offered to foreign students

Not to offer

Course on BUT site

https://www.vut.cz/en/students/courses/detail/281641

Lecture

13 weeks, 2 hours/week, elective

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. Real estate transfer tax. Consumer tax.
  • 12. Value added tax.
  • 13. Public finances.

Exercise

13 weeks, 2 hours/week, compulsory

Syllabus

  • 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.