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Lecturer(s)
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Ondrušková Dana, Ing. Mgr. Ph.D.
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Course content
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Introduction to corporate financing and the basic principles of a company's financial structure. Sources of corporate financing (equity and debt). The role of accounting in corporate financial management. Basic financial statements of a company: balance sheet and income statement. Intermediate management balances and their role in analysing the financial situation of a company. Reading and interpretation of financial and accounting documents. Professional terminology in finance and accounting in French. Analysis of authentic materials and documents from business practice. Discussion and application of acquired knowledge in model situations.
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Learning activities and teaching methods
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Activating (Simulations, Games, Dramatization), Group work, Analyzing and producing audiovisual content
- Homework for Teaching
- 12.5 hours per semester
- Preparation for the Course Credit
- 25 hours per semester
- Attendace
- 12.5 hours per semester
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Learning outcomes
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The course focuses on understanding the mechanisms of business financing and the relationships between different financial resources. Through the analysis of authentic materials, students learn to read and interpret key financial statements (balance sheet, income statement, intermediate management balances) and acquire specialized French terminology in finance and accounting. Emphasis is placed on linking a company's economic activity with its financing and accounting structure while developing professional language skills in French.
After completing the course, the student will be able to: understand the basic mechanisms of corporate financing and the relationships between different financial resources of a company, navigate and understand the main financial statements of a company (balance sheet, income statement, intermediate management balances), read, analyse, and interpret selected financial and accounting documents, relate the economic activity of a company to its financial structure and sources of financing, use basic professional terminology in finance and accounting in French, communicate about issues related to corporate financing and financial statements in a professional francophone context.
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Prerequisites
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Knowledge of French at B2 level.
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Assessment methods and criteria
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Student performance, Systematic Observation of Student
Completion of the course is conditional upon the student's attendance in class, systematic preparation for individual sessions, active participation in seminars, study of the relevant academic literature, and participation in a final oral discussion during which the acquired knowledge is assessed.
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Recommended literature
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LANGLOIS, Georges; FRIEDÉRICH, Micheline. Introduction ? la comptabilité. 2001.
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