Course Details
Financing
Academic Year 2024/25
CV059 course is not part of any programme in the faculty
Course Guarantor
Institute
Language of instruction
Czech
Credits
3 credits
Semester
Forms and criteria of assessment
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.