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Main menu for Browse IS/STAG
Course info
KIV / FIA
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Course description
Department/Unit / Abbreviation
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KIV
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FIA
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Financial Informatics and Analysis
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
6
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Lecture
3
[Hours/Week]
Tutorial
2
[Hours/Week]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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No
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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No
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Summer semester
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0 / -
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0 / -
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0 / -
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Included in study average
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YES
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Winter semester
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10 / -
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6 / -
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0 / 5
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter semester
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Semester taught
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Winter semester
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
No
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Fundamental theoretical course |
No
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Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
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None
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
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XLS
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Course objectives:
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Acquire knowledge of information systems used for company accounting, understand information relationships in accounting, financial flows monitoring and modelling and draw up fundamental financial analysis.
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Requirements on student
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Credits:
- written test (12. 12. 2023)
- students project development
- deadline: 09. 02. 2024
Exam:
- discussion on students project
- examine questions
In detail:
http://www.kiv.zcu.cz/~novyp/fia/fia.html
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Content
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1. The information system of company, flow of properties, assets and equities, accounting equation, balance sheet, accountings system.
2. Expenses and revenue, net income and net loss, accounting equation vs. expenses and revenue, income statement, the simplest form of an account, double-entry system.
3. The accounting standards, IFRS, GAAP, financial accounting and managerial accounting, accounting law, single entry book system, double entry book system.
4. Accounting as an information system, synthetic and analytical accounts, chart of accounts, accounts classification, general ledger, general journal, transaction recording in a journal and posting to the ledger.
5. Tangible assets and intangible assets, depreciation and amortization, tax rebate, book depreciation and amortization, annual depreciation and amortization, discarding and sale of plant assets.
6. Inventories, periodic and perpetual inventory systems, physical inventory, determining the cost of inventory, inventory costing methods under a periodic system, FIFO, LIFO, average cost method.
7. Tax system, assessed taxes and indirect taxes, income tax, corporate income tax, VAT-value added tax, excise tax, information system vs. taxes.
8. Continuity of balance sheet, final accounts, balance sheet, income statement-profit and loss report, statement of cash-flow.
9. The accrual basic of accounting, accruals and deferrals, prepaid expanse, accrued expenses, unearned revenues, accrued revenues, accrued receipts, exchange losses or gains, asset provision, provisions.
10. Profit and loss, EBT, EBIT, EBITDA, NOPAT, EAT, NI, retained earnings, income tax and corporate income tax vs. profit.
11. Financial analysis, analysis of balance sheet, profit and loss statement and cash-flow statement, financial ratio analysis, liquidity ratios, asset management, debt management, profitability ratios, market value ratios.
12. Du-pont diagrams, multiple discriminant analysis, Z-score model (E.I.Altman), Quick test.
13. Benchmarking, Economic Value Added-EVA, Market Value Added-MVA.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Recommended:
Kovanicová, Dana. Abeceda účetních znalostí pro každého. 16. aktualiz. vyd. Praha : Polygon, 2006. ISBN 80-7273-130-0.
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Recommended:
Warren, Carl S., Reeve, James M., Fess Philip E. Financial accounting. 9th ed. Concinnati : South-Western Publishing Co., 2005. ISBN 032418803x.
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Recommended:
Kislingerová, Eva; Hnilica, Jiří. Finanční analýza : krok za krokem. 1. vyd. Praha : C.H. Beck, 2005. ISBN 80-7179-321-3.
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Recommended:
Dluhošová, Dana. Finanční řízení a rozhodování podniku : analýza, investování, oceňování, riziko, flexibilita. 2., upr. vyd. Praha : Ekopress, 2008. ISBN 978-80-86929-44-6.
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Recommended:
Blaha, Zdenek Sid; Jindřichovská, Irena. Jak posoudit finanční zdraví firmy. 3., rozš. vyd. Praha : Management Press, 2006. ISBN 80-7261-145-3.
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Recommended:
Kovanicová, Dana, Kovanic, Pavel. Poklady skryté v účetnictví. Díl 1, jak porozumět účetním výkazům. Praha : Polygon, 1998. ISBN 80-85967-73-1.
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Recommended:
Kovanicová, Dana, Kovanic, Pavel. Poklady skryté v účetnictví. Díl 2, finanční analýza účetních výkazů. Praha : Polygon, 1999. ISBN 80-85967-88-X.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Preparation for comprehensive test (10-40)
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20
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Contact hours
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65
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Preparation for an examination (30-60)
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32
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Undergraduate study programme term essay (20-40)
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40
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Total
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157
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
programovat na úrovni předmětů KIV/PPA1 a KIV/PPA2, např. programovací jazyk Java nebo C/C++, C# |
používat tabulkové procesory |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
používat základní datové struktury a algoritmizovat úlohy, viz rozsah předmětů KIV/PPA1 a KIV/PPA2 |
řešit úlohy pomocí tabulkového procesoru, kontingenční tabulky, vzorce, absolutní a relativní odkazy, propojení listů a sešitů |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
rozumět informačním systémům pro vedení finančního a vnitropodnikového účetnictví |
ovládat princip podvojnosti a vedení účetnictví a výkaznictví podle účetních standardů |
orientovat se ve vazbách mezi finančním účetnictvím a daňovou soustavou |
provádět detailní finanční analýzy podniku |
Skills - skills resulting from the course: |
vypracovat podrobnou finanční analýzu včetně vícerozměrných klasifikací |
využívat systémy typu BENCHMARKING |
porozumět struktuře a vlastnostem dat, která jsou obsahem finančních informačních systémů |
analyzovat a navrhovat datové struktury pro sledování a modelování finančních toků |
vést finanční účetnictví v účetním informačním systému na základní úrovni |
Competences - competences resulting from the course: |
N/A |
N/A |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Test |
Seminar work |
Combined exam |
Skills - skills achieved by taking this course are verified by the following means: |
Seminar work |
Test |
Combined exam |
Competences - competence achieved by taking this course are verified by the following means: |
Combined exam |
Test |
Seminar work |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Interactive lecture |
One-to-One tutorial |
Seminar classes |
Self-study of literature |
Skills - the following training methods are used to achieve the required skills: |
Interactive lecture |
Individual study |
Seminar classes |
One-to-One tutorial |
Competences - the following training methods are used to achieve the required competences: |
Interactive lecture |
Seminar classes |
Individual study |
One-to-One tutorial |
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