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Lecturer(s)
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Palečková Veronika, Ing. Ph.D.
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Course content
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- Basic concepts of financial and information management. - Financial information and its importance for management activities support. - Nature and purpose of financial management, its relationship with the strategy of economic entity. - Financial management environment, interaction with planning and decision making of economic entities. - Financial information, introduction to accounting. - Inventories, accounts receivable, accounts payable, cash and their management. - Expenses and income. - Valuation principles (cost methods and techniques). - The nature, elements and importance of working capital, its needs and funding strategies. - Investment appraisal techniques. - Specific investment decisions (lease or buy). - Capital structure theories and practical considerations. - Risk management, nature and types of approaches to risk management in finance.
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Learning activities and teaching methods
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Students' portfolio, Practicum
- Preparation for an examination (30-60)
- 53 hours per semester
- Contact hours
- 26 hours per semester
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| prerequisite |
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| Knowledge |
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| Use basic knowledge of accounting and financial management and to develop it. |
| Skills |
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| Work with the financial statements. |
| Competences |
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| N/A |
| N/A |
| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| to be able to explain method of identification of the data required to compile reports used as a basis for management decisions, |
| to be able to explain the use of information (financial and non-financial) relevant to the management activities (decision making), |
| to be able to explain aspects of financial information in management activities of the economic entity. |
| Skills |
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| to be able to apply the basic methods of financial and non-financial reporting and analyze the economic situation of evaluated economic entity. |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Practicum |
| Self-study of literature |
| One-to-One tutorial |
| Skills |
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| Practicum |
| Self-study of literature |
| One-to-One tutorial |
| Competences |
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| Practicum |
| Self-study of literature |
| One-to-One tutorial |
| assessment methods |
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| Knowledge |
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| Written exam |
| Skills |
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| Written exam |
| Competences |
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| Written exam |
| Skills demonstration during practicum |
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Recommended literature
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Bpp Professional Education Staff. ACCA Paper 1.2 Financial Information for Management - Study Text.. London, 2004. ISBN 9780751716610.
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Franks, Patricia C. Records and information management. London, 2013. ISBN 978-1-85604-836-1.
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Hussey, Roger. Fundamentals of international financial accounting and reporting. Singapore : World Scientific, 2011. ISBN 978-981-4280-23-5.
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Mackenzie Bruce. Interpretation and Application of IFRS 2012.. New Jersey, 2012. ISBN 978-0-470-92399-3.
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