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

summer

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. 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.