Course Details

Financing

Academic Year 2025/26

NVB031 course is part of 1 study plan

​ NPC-SIM Summer Semester 1st year

Course Guarantor

Ing. Gabriela Kocourková, Ph.D.

Institute

Institute of Structural Economics and Management

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

https://www.vut.cz/en/students/courses/detail/295847

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. Real estate-transfer tax. Purchase tax.
  • 12. Value added tax.
  • 13. Public finances.

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.