Course syllabus FMD - Accounting Consequences of Financial Modelling (ŠAVŠ - SS 2019/2020)
|Course title:||Accounting Consequences of Financial Modelling|
|Course supervisor:||doc. Ing. Romana Čižinská, Ph.D.|
|Supervising department:||Department of Finance and Accounting (ŠAVŠ)|
|Prerequisites for registration:||Bachelor state examination|
|Time allowance:||full-time, 1/2 (hours of lectures per week / hours of seminars per week)|
|Type of study:||usual, consulting|
|Form of teaching:||lecture, seminar|
|Mode of completion and credits:||Exam (5 credits)|
|The goal of the course is to get students acquainted with the impacts of financial decision making into accounting statements. The emphasis is put on variability of inputs, which is typical for the recent decision making of the companies. MS Excel is used as a basic tool throughout the course.
|Course methods:||The full-time course consists of theoretical lectures and seminars. During the term, several case studies and exercises are elaborated. The emphasis is put on the managerial interpretation of the results. For students in the part-time form of study, the course is lectured in three tutorial sessions (4 x 45 minutes each) and in individual sessions with the lecturer (if necessary).
|Learning outcomes and competences:|
|Teaching methods and workload (hours of workload):|
|During the semester: |
Completion of the two component (midterm) tests in MS Excel is necessary. Sample numerical cases are downloadable from AIS. The Total Score is 30 points maximum for each test (i.e. 2 x 30 points). A minimum of 50% (i.e. 30 points) is necessary to fulfill this part of the overall evaluation.
Written test containing theoretical tasks (questions). Total Score is 40 points. Oral exam follows, but is not necessary in the case of excellent written exam. See AIS for the list of questions (tasks).
Final Grade is computed based on the following formula: Two midterm tests (maximum of 60 points) + Final Exam (maximum of 40 points) = maximum of 100 points. The grading scale is as follows:
90 - 100 points = 1
75 - 89 points = 2
60 - 74 points = 3
59 and less = fail
|Support for combined/distance forms of study:|
|Educational and supporting study materials distributed through the AIS.|
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|Run in the period of:||WS 2020/2021, WS 2019/2020, SS 2018/2019, WS 2018/2019, SS 2017/2018, WS 2017/2018 (and older)|
|Course tutor:||doc. Ing. Romana Čižinská, Ph.D. (examiner, instructor, lecturer, supervisor)|
Last modification made by Ing. Lucie Bydžovská on 02/27/2020.