Course detail
Management Minimum
FEKT-XPC-POMAcad. year: 2025/2026
The course deals with the following five problems areas:
1. The financial aspects of a business.
2. The legal and tax framework.
3. Business activity in a market environment.
4. Monitoring of economic operations in the company.
5. The time value of money and financial mathematics.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
Rules for evaluation and completion of the course
Participation in seminars is required. Long period of excused absence only on agreement with the teachers (individual work).
Aims
At the end of the course the student will be able to:
• to understand the rights and obligations arising from legislative obligations,
• describe the basic rules for the monitoring of economic processes in the enterprise,
• distinguish between revenue and costs, profit, evaluate the profit margin,
• to apply an economical way of thinking,
• to perceive the scarcity of the factors of production and the role of profits, wages, as well as interest and rents,
• interpret the financial statements, balance sheet and profit and loss account,
• explain the role of supply and demand in determining the market price,
• understand the role of financial markets and securities.
Study aids
Prerequisites and corequisites
Basic literature
JANATKA, František. Podnikání v globalizovaném světě. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-754-7. (CS)
MEIXNEROVÁ, Lucie, Šárka ZAPLETALOVÁ a Zuzana STEFANOVOVÁ. Mezinárodní podnikání: vybrané strategické, manažerské a ekonomické aspekty. V Praze: C.H. Beck, 2017. Beckova edice ekonomie. ISBN 978-80-7400-654-8. (CS)
PEVNÁ, Jana. Vybrané kapitoly z finančního řízení firmy. Praha: Oeconomica, nakladatelství VŠE, 2017. ISBN 978-80-245-2225-8. (CS)
Podklady pro studium a internetové odkazy budou průběžně zveřejňovány v e-learningu. (CS)
TAUŠL PROCHÁZKOVÁ, Petra a Eva JELÍNKOVÁ. Podniková ekonomika - klíčové oblasti. Praha: Grada Publishing, 2018. Expert. ISBN 978-80-271-0689-9. (CS)
Recommended reading
Classification of course in study plans
- Programme BKC-EKT Bachelor's 0 year of study, winter semester, elective
- Programme BKC-MET Bachelor's 0 year of study, winter semester, elective
- Programme BKC-TLI Bachelor's 0 year of study, winter semester, elective
- Programme BPC-AMT Bachelor's 0 year of study, winter semester, elective
- Programme BPC-AUD Bachelor's
specialization AUDB-ZVUK , 0 year of study, winter semester, elective
specialization AUDB-TECH , 0 year of study, winter semester, elective - Programme BPC-ECT Bachelor's 0 year of study, winter semester, elective
- Programme BPC-IBE Bachelor's 0 year of study, winter semester, elective
- Programme BPC-MET Bachelor's 0 year of study, winter semester, elective
- Programme BPC-SEE Bachelor's 0 year of study, winter semester, elective
- Programme BPC-TLI Bachelor's 0 year of study, winter semester, elective
- Programme MKC-EEN Master's 0 year of study, winter semester, elective
- Programme MPC-EKT Master's 0 year of study, winter semester, elective
- Programme MPC-EVM Master's 0 year of study, winter semester, elective
- Programme MPC-TIT Master's 0 year of study, winter semester, elective
- Programme MPC-AUD Master's
specialization AUDM-TECH , 0 year of study, winter semester, elective
specialization AUDM-ZVUK , 0 year of study, winter semester, elective - Programme MPC-BTB Master's 0 year of study, winter semester, elective
- Programme MPC-EAK Master's 0 year of study, winter semester, elective
- Programme MPC-EEN Master's 0 year of study, winter semester, elective
- Programme MPC-EKT Master's 0 year of study, winter semester, elective
- Programme MPC-EVM Master's 0 year of study, winter semester, elective
- Programme MPC-KAM Master's 0 year of study, winter semester, elective
- Programme MPC-MEL Master's 0 year of study, winter semester, elective
- Programme MPC-SVE Master's 0 year of study, winter semester, elective
- Programme MPC-TIT Master's 0 year of study, winter semester, elective
- Programme BPC-NCP Bachelor's 0 year of study, winter semester, elective
- Programme MPC-NCP Master's 0 year of study, winter semester, elective
- Programme BPC-EMU Bachelor's 0 year of study, winter semester, elective
- Programme SPC-STC Bachelor's 2 year of study, winter semester, elective
3 year of study, winter semester, elective - Programme BIT Bachelor's 1 year of study, winter semester, elective
- Programme BIT Bachelor's 1 year of study, winter semester, elective
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
The Czech business law.
The Czech trade laws and regulations.
Corporate bodies according the Czech legal norms, commercial code.
Trading partnership in the Czech according commercial code.
Fundamentals of bookkeeping.
Balance sheet, assets and liabilities.
Basic terms of bookkeeping.
Basic terms of bookkeeping (income, expenses, costs, revenues, depreciation, accumulated depreciation).
Fundamentals of bookkeeping in the manufacturing and business firms.
Profit and loss account (interpretation of economic results and relationship with balance sheet).
Methods for assessment of firms, relationship with accounting statement.
Important aspects of relationship betwen tax rules and account rules. Closing discussion.
Fundamentals seminar
Teacher / Lecturer
Syllabus
Start-up of firm (case study)
Examples of accounting.
Tax depreciation calculation.
Accounting statement (exercise)
Company value calculation (examples).