|
|
Main menu for Browse IS/STAG
Course info
UEV / FFAO
:
Course description
Department/Unit / Abbreviation
|
UEV
/
FFAO
|
Academic Year
|
2023/2024
|
Academic Year
|
2023/2024
|
Title
|
Financial analysis of non-profit sector
|
Form of course completion
|
Examination
|
Form of course completion
|
Examination
|
Long Title
|
Financial analysis of organisations of non-profit sector organisations
|
Accredited / Credits
|
Yes,
5
Cred.
|
Type of completion
|
Combined
|
Type of completion
|
Combined
|
Time requirements
|
Lecture
1
[HRS/WEEK]
Seminar
2
[HRS/WEEK]
|
Course credit prior to examination
|
Yes
|
Course credit prior to examination
|
Yes
|
Automatic acceptance of credit before examination
|
No
|
Included in study average
|
YES
|
Language of instruction
|
Czech
|
Occ/max
|
|
|
|
Automatic acceptance of credit before examination
|
No
|
Summer semester
|
0 / -
|
0 / -
|
0 / -
|
Included in study average
|
YES
|
Winter semester
|
32 / -
|
0 / 70
|
3 / -
|
Repeated registration
|
NO
|
Repeated registration
|
NO
|
Timetable
|
Yes
|
Semester taught
|
Winter semester
|
Semester taught
|
Winter semester
|
Minimum (B + C) students
|
not determined
|
Optional course |
Yes
|
Optional course
|
Yes
|
Language of instruction
|
Czech
|
Internship duration
|
0
|
No. of hours of on-premise lessons |
|
Evaluation scale |
A|B|C|D|E|F |
Periodicity |
každý rok
|
Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
|
Fundamental theoretical course |
No
|
Fundamental course |
Yes
|
Fundamental theoretical course |
No
|
Evaluation scale |
A|B|C|D|E|F |
Evaluation scale for credit before examination |
S|N |
Substituted course
|
UEV/FFAM
|
Preclusive courses
|
N/A
|
Prerequisite courses
|
N/A
|
Informally recommended courses
|
N/A
|
Courses depending on this Course
|
N/A
|
Histogram of students' grades over the years:
Graphic PNG
,
XLS
|
Course objectives:
|
|
Requirements on student
|
Credit is awarded on the basis of presentation of financial analysis of a concrete municipal firm, with the condition of required attendance on seminars.
The exam is written and oral, with the condition of previously obtained credit.
|
Content
|
The essence and purpose of financial analysis, types of financial analysis, users of the analysis
Information sources for financial analysis
Methods and tools of financial analysis.
Absolute indicators, difference indicators, percentage analyzes.
Analysis with ratios.
Evaluation of liquidity, profitability, aktivity and indebtedness.
Evaluation of autarchy, financing, investment development/downturn and productivity.
Pyramid decompositions in static and dynamic form.
Specifics of financial analysis of contributory organizations.
Specifics of financial analysis of non-profit organizations.
BAMF and KAMF models, their application and explanatory power.
|
Activities
|
|
Fields of study
|
|
Guarantors and lecturers
|
|
Literature
|
|
Time requirements
|
Full-time form of study
|
Activities
|
Time requirements for activity [h]
|
Kontaktní výuka
|
39
|
Příprava na zkoušku
|
37
|
Semestrální práce
|
40
|
Domácí příprava na výuku
|
34
|
Total
|
150
|
|
Prerequisites - other information about course preconditions |
The course assumes basic knowledge of accounting at the undergraduate level, knowledge of the nature of the public sector and public products. The advantage is the knowledge of Czech accounting legislation. |
Competences acquired |
A student who has successfully completed the course can:
to explain the economic specifics of the subject of the "municipal company" type;
describe methods, tools and areas of financial analysis in the municipal sector;
characterize individual areas of financial analysis and identify appropriate indicators;
explain the purpose of causal and comparative analysis;
describe the nature of additive and multiplicative decompositions;
describe representatives of the balance and classification comparison model.
A student who has successfully completed the course will:
calculate partial indicators of financial analysis areas on real (or simulated) data;
interpret results of partial calculations;
solve causal decomposition of the financial analysis and clearly explain their outcome;
calculate the values of comparative models of financial analysis on the model or real data and interpret their results.
A student who has successfully completed the course is able to:
include consideration of their ethical dimension in the solution of problems (in the context of 3E principles);
decide on the solution of the problem on the basis of the framework assignment and partly known context;
communicate comprehensively and convincingly to professionals and laymen about the nature of professional problems and their own views on how to solve them;
team work in processing complex analysis.
|
Teaching methods |
- Monologic (reading, lecture, briefing)
- Dialogic (discussion, interview, brainstorming)
- Methods of individual activities
- Skills training
|
Assessment methods |
- Written examination
- Home assignment evaluation
- Student performance assessment
|
|
|
|