EDUCATIONAL TOPICS

• Legal Forms of Business(1 hour tutorial, 2.5 hours self-study, 0.5 hours for 1 assignment)

Introduction to business in general terms. Presentation of individual legal forms of entrepreneurship - natural person, legal person - public company, limited partnership, limited liability company, cooperative, state enterprise and other forms of business activity. Possibilities of starting a business, conditions for establishing a legal entity, authorization to do business, guarantee obligations, share capital of companies, participation in profits. Explanation of the Trade Licensing Act, the Law on Business Corporations and the Civil Code. Activities.

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• Corporate Property and Capital Structure (1 hour tutorial, 2.5 hours self-study, 0.5 hours for 1 assignment)

Familiarization with general information about the asset and capital structure of a business -general information about the assets of a business (current, fixed assets). Familiarity with capital structure of the enterprise - equity capital, capital raised, foreign capital (short-term, long-term), bank borrowings (foreign sources of financing of the enterprise, liabilities). Learning the principle of equity and capital structure in the balance sheet. Activities: Expository examples.

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• Investments and their efficiency (1 hour tutorial, 2.5 hours self-study, 0.5 hours for 1 assignment)

Clarification of the concept of INVESTMENT - its division (tangible, intangible, financial), possibilities of own and foreign financing, differentiation of investments from time point of view - short-term, medium-term, long-term. Familiarity with efficiency concepts - today's value, future value, internal rate of return, profitability, payback period, turning point, liquidity, debt. Familiarity with investment options - efficiency, rules and results (ratio). Explanation of the investment appraisal process - static and dynamic methods. Activities: illustrative examples.

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• Working capital management (inventories, receivables) (1 hour tutorial, 2.5 hours self-study, 0.5 hours to complete 1 assignment)

Introduction to working capital optimization with a focus on determining the current assets needed and how to finance current assets. Clarification of the breakdown of current assets - receivables, cash, inventories (raw materials, work in progress and finished goods). Introduction to forms of working with receivables, financing, cash flow forecasts. Activities.

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• Cost and Revenue Optimization (1 hour tutorial, 2.5 hours self-study, 0.5 hours to complete 1 assignment)

Deepening knowledge in the area of company productivity - reducing (optimizing) costs, increasing sales (revenue). Breakdown of costs - fixed and variable, short and long term, direct and indirect (overhead). Possibilities of increasing the productivity of the company. Revenues - monetary expression of the performed performances. Methods of costing, calculation of the turning point, inputs and outputs of the firm (optimal costs), self-realization in the market environment. Activities.

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• Consultation on financial decision making management(4 hours online)
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Online consultation by a lecturer and an expert practitioner on financial statement problems and their application.

• Accounting as a System, Revenue, Cost Profit (1 hour tutorial, 2.5 hours self-study, 0.5 hours to complete 1 assignment)

Orientation in the field of accounting, familiarization with the specifics of the management of private organizations and organizations in public administration, legal prerequisites for accounting, obtaining an overview of the assets and liabilities in the organization, the records and the impact on the management of the entity, mastering the calculation of profit and loss of the enterprise. Activities.

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• Coverage and form of financial statements in the Czech Republic (1 hour tutorial, 2.5 hours self-study, 0.5 hours for completing 1 assignment)

Familiarization with financial statements in different size categories of private organizations and in public administration organizations in the Czech Republic. Defining the purpose and meaning of the balance sheet as a statement that informs owners, shareholders and the public about the organization's financial position. Assessing the stability and liquidity of the firm, the firm's activities in the area of asset reproduction. Activity: Interpretive examples.

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• Accounting and closing in practice (1 hour tutorial, 2.5 hours self-study, 0.5 hours to complete 1 assignment)

Compilation of the result for a given accounting period and definition of the accounting result. Adjustment of the result for addable and deductible items, definition of the income tax base, calculation of income tax (division into operating tax, tax on financial and extraordinary activities). Adjustment of the result and calculation of net profit. Accounting for the calculated tax and net profit. Activities: Interpretive examples.

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• Accounting Statements: Balance Sheet, Profit and Loss Statement (1 hour of practice, 2.5 hours of self-study, 0.5 hours to complete 1 assignment)

Solving practical examples of accounting transactions, accounting, taxation and preparation of statements (Balance Sheet, Profit and Loss Account). Analogical solution of practical examples from practice. Activities.

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• Cash Flow Overview (1 hour of practice, 2.5 hours of self-study, 0.5 hours to complete 1 assignment)

Solving practical examples on setting up cash flows in an organization, defining the area with risk development and avoiding the consequences of risk development. Analogous solution of practical examples from practice. Activities.

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• Evaluating information from financial statements (4 hours online)

Online consultation on solved tasks with teacher and expert from practice, possible supplementation of teaching according to the requirements of the course participants.

• Definition, objective and users of financial analysis (1 hour tutorial, 2 hours self-study)

Introduction to financial analysis of a company, performing external and internal financial analysis - analysis of the company's performance (processing information from financial accounting, management and internal accounting, from calculations, statistics, company plans, etc.). Introduction of users of financial analysis. Activities.

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• Financial Analysis Tools and Methods (1 hour tutorial, 2.5 hours self-study)
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Familiarization with sources and methods of financial analysis of a company (financial statements and internal accounting). Familiarization with methods of financial analysis - elementary and higher. Activities.

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• Analysis of Absolute Ratios (1 hour tutorial, 2.5 hours self-study, 1.5 hours to complete 1 assignment)

Familiarisation with absolute ratios of financial analysis of a company: trend analysis - horizontal analysis of financial statements, percentage analysis - vertical analysis of financial statements, insight into the company's annual report. Calculation of absolute and percentage changes in items relative to the previous year, identification of changes in items and evaluation of their causes, detection of long-term trends and estimation of future development of individual items. Activity: Interpretive examples.

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• Analysis of ratios (1 hour of practice, 2.5 hours of self-study, 1 hour to complete 1 assignment)

An introduction to ratio financial analysis used to gain insight into the basic financial characteristics of a firm over multiple periods. Activity: Interpretive examples.

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• Comprehensive Financial Analysis Ratios(1 hour of practice, 2.5 hours of self-study, 1.5 hours to complete 1 assignment)

Introduction to methods of comprehensive characterization of a firm's financial health (pyramid, bankruptcy, creditworthiness methods). Explanation of discriminant analysis, estimation of bankruptcy and firm welfare. Activities.

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• Consultation on assignments(3 hours online)
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• Online consultation by a lecturer and a practitioner on the financial analysis tasks of the company.

• Payroll Policy (1 hour tutorial, 2.5 hours self-study, 0.5 hours to complete 1 assignment)

Learning practical application of legal norms in the corporate sector, introduction to basic knowledge of payroll accounting, wage calculation, variable components, compensation, gross wage calculation. Learning how to draw up payroll statements, calculating deductions and contributions to the CAP, taxation of income from dependent activities. Activities.

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• Accountant Policy (1 hour tutorial, 2.5 hours self-study, 0.5 hours for completing 1 assignment)

Clarify the meaning of accounting and units of account (assets, receivables, liabilities, equity, expenses and income). Presentation of the basic requirements of the accounting system according to national legislation, how to track income and expenses, ensuring the economic result. Activities.

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• Tax Policy (1 hour tutorial, 2.5 hours self-study, 0.5 hours to complete 1 assignment)

Gain a basic understanding of the tax system of the Czech Republic - subjects, entities and method of taxation. Learning the algorithm for determining individual taxes. Obtaining orientation in elements of the tax system, the impact of taxes on a business entity. Activities.

Credit Policy (1 hour tutorial, 2.5 hours self-study, 0.5 hours to complete 1 assignment)

Learn how to manage short and long term financing of a business, analysis, investment decision and plan, evaluate the economic efficiency of investments. Learning about the structure of the banking sector, its products in commercial, investment and mortgage banking. The use of banking products for a company or a public sector entity. Determining market prices and returns on financial assets, calculating the cost of credit.Activities.

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• Financial Planning (1 hour tutorial, 2.5 hours self-study, 0.5 hours for 1 assignment)

Constructing an organization's financial plan - setting control over finances, managing financial risks, anticipating financial situations. Getting acquainted with possibilities of application of basic methods of financial analysis and financial planning (investment plan, depreciation plan...).  Activities.

• Consultation on financial policy management(4 hours online)
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Online consultation on financial policy coordination examples with a teacher and a practitioner.