Course Details

Finances

Academic Year 2025/26

BVA006 course is part of 1 study plan

​ BPC-SI / E Winter Semester 3rd year

Course Guarantor

Ing. Gabriela Kocourková, Ph.D.

Institute

Institute of Structural Economics and Management

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

https://www.vut.cz/en/students/courses/detail/289881

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.