OPF:FINPFIA Financial Analysis - Course Information

FINPFIA Financial Analysis

Extent and Intensity

1/2/0. 3 credit(s). Type of Completion: zk (examination).

Teacher(s)

doc. Ing. Petra Růčková, Ph.D. (lecturer)
Ing. Michaela Roubíčková, Ph.D. (seminar tutor)
Ing. Ivo Veselý (seminar tutor)

Guaranteed by

doc. Ing. Petra Růčková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina

Course Enrolment Limitations

The course is offered to students of any study field.

Course objectives (in Czech)

The course acquaints students with the basic theoretical pieces of knowledge of financial analysis. The course objective is to acquaint the students with problems of evaluation of firm's financial situation not only level one firm and so in dependences on position of firm in relevant branch. The course elucidates position of financial analysis in framework of financial management of firm.

Syllabus (in Czech)

• 1. Financial Analysis
  Evaluation of firm's financial situation. Financial information in firm. Position of financial analysis within financial management.
  2. Instruments of financial analysis
  Accounting information in financial analysis. Methods of financial analysis - Percentage Analysis (Vertical Analysis) and Analysis of Trends (Horizontal Analysis).
  3. Sources of financial analysis
  Financial statements - Balance Sheets and Income Statement. Application of Methods of
  financial analysis in individual financial statements. Evaluation of influence of changes
  individual items of financial statements into other methods of financial analysis.
  4. Cash flow - I.
  Characterization of cash flow, cash flow in relationship with budget procedure, cash flow on evaluation of investment project.
  5. Cash flow - II.
  Horizontal analysis of Statement of cash flow. Statement of cash flow and its relation into other methods of financial analysis.
  6. Analysis of profitability
  Construction of ratios of profitability. Position of these ratios in financial analysis. Evaluation of individual ratios of profitability and their relationship into risk analysis
  7. Other ratios of financial analysis
  Ratios of activities, liquidity, insolvency and their practice applications. Impact of these ratios into financial management of firms. Mutual cohesion of individual ratios on their interpretation
  8. Evaluation a comparison of individual ratios
  Comparison of ratios in the time, with similar firms, with items of branches, with plan and with expert presumptions. Exploitation of partial solutions in complex
  9. Global indexes of evaluation
  Global indexes of evaluation in financial situation. Models of financial standing. Global
  indexes in the Czech Republic
  10. Bankruptcy models
  Bankruptcy models - prediction of financial distress. Possibilities of improvement of
  global indexes of evaluation in conditions of the Czech Republic.
  11. Case study - I.
  Improvement of all acquired knowledge on analysis of case study with data of factual firm in the Czech Republic.
  12. Case study - II.
  Improvement of all acquired knowledge on analysis of case study with data of factual firm in the Czech Republic.
  13. Case study - III.
  Improvement of all acquired knowledge on analysis of case study with data of factual firm in the Czech Republic.
  

Literature

required literature
• WHITE, G., SONDHI, AC., FRIED, D. The Analysis and Use of Financial Statements. New York: John Wiley & sons, 1998. ISBN 0-471-11186-4. info

recommended literature
• GRüNWALD, R., TERNER, T., HOLEČKOVÁ, J. Finanční analýza a plánování. Praha: VŠE, 1999. ISBN 80-7079-587-5. info
• BREALEY, RA., MYERS, SC. Teorie a praxe firemních financí. Praha: Victoria Publishing, 1992. ISBN 80-85605-24-4. info

Language of instruction

English

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

• Enrolment Statistics (Summer 2012, recent)
  
• Permalink: https://is.slu.cz/course/opf/summer2012/FINPFIA