Course Details
Financing
Academic Year 2023/24
CV059 course is part of 1 study plan
N-P-C-SI (N) / M Summer Semester 1st year
Course Guarantor
Institute
Objective
Knowledge
Syllabus
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. Capital transfer tax, gift tax and real estate-transfer tax. Purchase tax.
12. Value added tax.
13. Public finances. Structural Funds. Subventions
Prerequisites
Language of instruction
Czech
Credits
3 credits
Semester
Forms and criteria of assessment
Specification of controlled instruction, the form of instruction, and the form of compensation of the absences
Offered to foreign students
Course on BUT site
Lecture
13 weeks, 2 hours/week, elective
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. Capital transfer tax, gift tax and real estate-transfer tax. Purchase tax.
12. Value added tax.
13. Public finances. Structural Funds. Subventions.
Exercise
13 weeks, 2 hours/week, compulsory
Syllabus
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.