LP301ZK Corporate Finance and Accounting

Faculty of Law
Autumn 2010
Extent and Intensity
0/0. 10 credit(s). Recommended Type of Completion: zk (examination). Other types of completion: k (colloquium).
Teacher(s)
prof. Ing. Mária Režňáková, CSc. (lecturer)
doc. Ing. Romana Čižinská, Ph.D. (seminar tutor)
Ing. Helena Hanušová, CSc. (seminar tutor)
Guaranteed by
prof. Ing. Mária Režňáková, CSc.
Contact Person: Mgr. Naděžda Špirudová
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Aims of the Module: a) To enable the participants to develop an awareness of, and become familiar with, the academic theories, frameworks, managerial models and techniques related to the issue of changing a company's strategy successfully and reducing the risk that accompanies changes. b) To critically evaluate and apply appropriate approaches, techniques and models applicable in the corporate strategy change and risk reduction processes. On completion of this module, programme members should be able to: a) Critically assess the relevancy of information from accounting and financial markets to monitor the financial situation of a company and projects; recognition of restrictions and risks in usage of aquired information. b) Have control over intradepartmental accounting regulations setting c) Recommend suitable criteria for the assessment of the company's results (performance) and analyse deviations from the set goals, if any d) Set up a long-term financial plan for the company and monitor its achievement using suitable indicators e) Demonstrate the understanding of the capital budgets of projects analysis and of criteria for evaluation of economic effectiveness of investment projects
Syllabus
  • Contents • Basic principles of financial decision-making. Goals of target groups and their quantification. European law context. • Displaying cash flow in financial and management accounting. Accounting as a source of information for decision-making. Intradepartmental accounting regulations setting. • Evaluation of company performance: using the methods of financial analysis to evaluate a company's financial situation, comparison of the achieved results with the goals phrased. • Content of financial strategy and financial plan of a company. • Financial market as a provider of funding sources and information for financial management. Criteria applicable to the optimisation of funding sources. • Capital budgets and evaluation of effectiveness of investment projects.
Literature
    recommended literature
  • KISLINGEROVÁ, Eva. Manažerské finance. 2. přeprac. a dopl. vyd. Praha: C.H. Beck, 2007, xl, 745. ISBN 9788071799030. info
  • ČIŽINSKÁ, Romana and Mária REŽŇÁKOVÁ. Mezinárodní kapitálové trhy : zdroj financování. 1. vyd. Praha: Grada, 2007, 222 s. ISBN 9788024719221. URL info
  • KOVANICOVÁ, Dana and Pavel KOVANIC. Poklady skryté v účetnictví. 5. aktualizované vyd. Praha: Polygon, 1998, 242 s. ISBN 80-85967-73-1. info
  • MAŘÍK, Miloš. Finanční analýza a plánování v obchodních podnicích. 2. vyd. Praha: Vysoká škola ekonomická v Praze, 1997, 219 s. ISBN 8070794879. info
Teaching methods
Range of Modes of Contact: Lectures, use of commented presentations, group discussions, group seminar activities, brainstorming, case studies. Range of other Learning Methods: Independent learning
Assessment methods
Type and Weighting of Methods within Each Element: The course participants will complete in writing an assignment, the volume of which will be app. 2 500 words, in which they demonstrate a capacity to critically analyze the financial situation of a company and derive from it measures to be taken in order to achieve the company's goals. The assignments will designed individually to give the students an opportunity to present the gained skills in specific situations. Expected Form of Feedback: Curricula-related and methodological issues of teaching will be discussed with the course participants at the end of the module. In addition, they will be presented with a simple questionnaire relating to the issues having been raised.
Language of instruction
Czech
Further Comments
Study Materials
The course can also be completed outside the examination period.
The course is also listed under the following terms Autumn 2008, Spring 2009, Autumn 2009, Spring 2010, Spring 2011, Autumn 2011, Spring 2012, Autumn 2012, Spring 2013, Autumn 2013, Spring 2014, Autumn 2014, Spring 2015, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018.
  • Enrolment Statistics (Autumn 2010, recent)
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