Course details

Financial Analysis and Planning

fapP FP fapP Acad. year 2022/2023 Summer semester 5 credits

Current academic year

The course focuses on the following topics: Main functions of financial analysis. Internal and external financial analysis. Users and the concept of main stages of financial analysis. Comparative base and the comparability problem. Sources of input data. Accounting statements weaknesses. Overview of elementary and superior methods of financial analysis. Vertical and horizontal analysis of absolute indices. Property and capital structure of company. Analysis of costs and profits, of differential indices and cash-flow. Systems of indices. Formulation of conclusions resulting from financial analysis. Introduction to financial planning.


Language of instruction




Time span

  • 26 hrs lectures
  • 13 hrs exercises




Subject specific learning outcomes and competences

Students will have a clear idea of modern approaches and methods of financial analysis of a company. In seminars, they will develop their abilities and skills in the field of practical application of these methods. They will acquire knowledge of the theoretical fundaments and approaches to the financial planning of the company.

Learning objectives

The main objective of the course is to provide students with the necessary knowledge and skills in the field of financial analysis of the company. They will develop their ability to asses the financial situation of a company, its trends and reasons, and to propose measures for the improvement of status quo and development. A partial goal is to familiarise students with the fundamentals of financial planning and control.

Prerequisite knowledge and skills

Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company.

Syllabus of lectures

Topics of lectures are the following:
- Introduction to financial analysis.
- Sources of financial analysis input data.
- Overview of methods applied to financial analysis.
- Analysis of absolute indices.
- Analysis of differential indices
- Analysis of proportional indices.
- Systems of proportional indices.
- Formulation of conclusions resulting from financial analysis.
- Introduction to financial planning
- Financial planning and control.

Syllabus of exercises

The seminars are focused on practising the lectured topics and elaboration of case studies (both individually and in teams).

Progress assessment

Conditions for awarding the course-unit credit:
1. Successful completion of a credit test – max assessment: 40 points in due term, 35 points in resit test.
2. Successful elaboration of semester work in pre-set deadline. Maximum 60 points for handing over in the deadline max 50 points for late handing over.
3. Total number of points for awarding the course-unit credit has to be higher than 60.

Students with an approved individual study plan (hereinafter ISP) will receive credit for a well-developed theoretical semester work. Students with an ISP email contact the subject guarantor, who determines the focus of the semester work.

Conditions for passing an exam: Knowledge of taught topics and its practical application.
The exam consists of a written test, which includes a numerical example and oral examination if necessary (theoretical questions).

Teaching methods and criteria

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Controlled instruction

Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.

Course inclusion in study plans

  • Programme BIT, 2nd year of study, Elective
  • Programme BIT (in English), 2nd year of study, Elective
  • Programme IT-BC-3, field BIT, 2nd year of study, Elective
Back to top