Course Details
Finances
Academic Year 2025/26
BVA006 course is part of 1 study plan
BPC-SI / E Winter Semester 3rd year
Course Guarantor
Institute
Language of instruction
Czech
Credits
4 credits
Semester
winter
Forms and criteria of assessment
course-unit credit and examination
Offered to foreign students
Not to offer
Course on BUT site
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.