Course Details


Academic Year 2024/25

NVB031 course is part of 1 study plan

NPC-SIM Summer Semester 1st year

Course Guarantor


Language of instruction



3 credits



Forms and criteria of assessment

course-unit credit and examination

Offered to foreign students

Not to offer

Course on BUT site


13 weeks, 2 hours/week, elective


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. Real estate-transfer tax. Purchase tax.

12. Value added tax.

13. Public finances.


13 weeks, 2 hours/week, compulsory


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.