Title: Financial Analysis and Financial Reporting



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Title:

Financial Analysis and Financial Reporting

Lecture hours:

20 hours

Study period:

Winter

Level:

Intermediate

Location:

Wrocław

Examination:

Case

Language:

English

Prerequisites:

None

Course content:

  1. Financial statement as a major source of information

  2. Fundamentals of financial reporting according to IFRS and US GAAP (understanding Balance Sheet, Income Statement, EBIT, Cash Flow Statement etc.)

  3. Common size analysis

  4. Percentage change analysis

  5. Assessing Liquidity

  6. Asset Management Ratios and Operational Efficiency Assessment

  7. Debt ratios

  8. Assessing profitability, risk and growth

  9. Measuring and analyzing cash flows

  10. Forecasting financial statement and additional funds needed formula

  11. Working capital analysis and cash conversion cycle

  12. Market measures (EPS, P/E)

Learning outcomes:

Knowledge: basic tools of financial analysis in order to understand financial situation of a company.

Skills: Students should be able:

  • to understand financial statement and its structure

  • to calculate financial ratios,

  • to understand relationships among various financial measures

  • to asses financial performance of a company

Competences: The student is able to work with specialists in other areas and develops his or her by acquiring knowledge and skills

Contact person:

Dr hab. Bartłomiej Nita, prof. UE, e-mail: bartlomiej.nita@ue.wroc.pl

Literature:

  1. Financial Analysis with Microsoft Excel 2007, Timothy R. Mayes and Todd M. Shank,

  2. Financial Reporting, Financial Statement Analysis, and Valuation: A Strategic Perspective, Clyde P. Stickney, Paul Brown, and James M. Wahlen,

  3. Porter, Norton, Using Financial Accounting Information: The Alternative to Debits and Credits,

  4. Gibson, Financial Reporting and Analysis: Using Financial Accounting Information

Faculty:

All students

czy przedmiot jest kopią przedmiotu prowadzonego na UE?

tak






Title:

BUSINESS BUDGETING

Lecture hours:

40 hours of IT-workshops

Study period:

both autumn and spring terms

Level:

advanced

Location:

Wrocław

Examination:

  1. Electronic report based on a complex case study including: written description of a company, basic assumptions and information necessary to prepare sub-budgets, master budget and envisaged financial statements, calculations presented in the form of tables or charts and conclusion resulting from ratio and variance analyses

  2. Presentation of the major findings from the report

  3. In-class activities

Language:

English

Prerequisites:

Acquaintance with fundamental concepts of management and accounting.

Course content:

The course combines theoretical and analytical approaches to budgeting-related issues.

Lectures presenting a general concept of business budgeting are supplemented with IT-workshops in MS Excel environment, where students become acquainted with analytical techniques necessary for planning business activities. The whole course is supported with case study presenting a budgeting process from a practical perspective.




Learning outcomes:

Knowledge

The course makes students familiar with such topics as: 1) Role of budgeting in an enterprise; 2) Principles of budgeting; 3) Phases of a budgeting process; 4) Different methods of budgeting; 5) Structure of a master budget and analysis of its elements; 6) Projected financial statements


Skills

The course helps to acquire such skills as: formulation of budgets in various manners (bottom-up, incremental, zero-based budgeting), and performing budgetary control.


Competences

The Business Budgeting course develops competences required for managers and controllers of enterprises in producing forecasts, setting plans and schedules, co-ordinating them and drawing budgets.



Contact person:

Dr Joanna Dyczkowska

tel.: (071) 36-80-807, e-mail: Joanna.Dyczkowska@ue.wroc.pl



Literature:

Materials will be submitted by the instructor.
Recommended books:

  1. Robert Rachlin: Total Business Budgeting: A Step-by-Step Guide with Forms, 2nd Edition, Willey 1999

  2. William R. Lalli (Editor): Handbook of Budgeting, 5th Edition, Willey 2003

  3. Nils H. Rasmussen, Christopher J. Eichorn: Budgeting: Technology, Trends, Software Selection, and Implementation, Willey 2000

  4. Janice M. Roehl-Anderson, Steven M. Bragg: The Controller's Function: The Work of the Managerial Accountant, 3rd Edition, Willey 2005

  5. Steven M. Bragg: Controller's Guide to Planning and Controlling Operations, Willey 2004

Faculty:

Everyone is invited

czy przedmiot jest kopią przedmiotu prowadzonego na UE?

nie



Title:

Corporate Valuation

Lecture hours:

20 hours

Study period:

Summer

Level:

Intermediate

Location:

Wrocław

Examination:

Written test

Language:

English

Prerequisites:

Finance

Course content:
  1. Introduction to corporate valuation (the role and fundamental principles of valuation), overview of different approaches to valuation

  2. Estimation of discount rates, cash flows, terminal value and future growth

  3. Discounted cash flow models of corporate valuation (free cash to equity, free cash flow to firm and other models)

  4. Adjusted present value approaches to corporate valuation

  5. Dividend discount models

  6. Relative valuation – corporate valuation using multiples (P/E, P/BV, P/S ratios)

  7. Asset-based valuation

  8. Contingent claim approach – option pricing theory in corporate valuation

  9. Special cases in valuation of different companies

  10. Basics of value-based management


Learning outcomes:

Knowledge: Valuation is one of the most essential skills that students of finance should acquire. There is no major corporate investment decision that can be made without first asking the question: ‘What is it worth?’.

This is a course that provides the opportunity to apply finance theories to practical corporate financial problems. The major issue that is examined during the course is the determination of corporate value. The objective of this course is to introduce the basic tools to understand the process of business valuation.



Skills: The process of valuation developed in this course has a wide variety of applications to other business decisions. Thus, after completing this course, students should be able to apply their knowledge to a variety of valuation problems, such as valuing firms, new investment projects, and selected corporate strategies. In particular students should be able:

  • to value a firm using different methodologies,

  • to analyze how financing decisions influence firm value.,

  • to solve management problems associated with business value.

Competencies: Students should understand the importance of valuation in business environment and co-operate with various specialists with regard to corporate valuation

Contact person:

Dr hab. Bartłomiej Nita, prof. UE, e-mail: bartlomiej.nita@ue.wroc.pl

Literature:
  • T. Coller, M. Goedhart, D. Wessels, Valuation. Measuring and Managing the Value of Companies, John Wiley and Sons, Hoboken 2005.

  • A. Damodoran, Investment Valuation, John Wiley and Sons, New York 2002.


Faculty:

All students

czy przedmiot jest kopią przedmiotu prowadzonego na UE?

tak





Title:

Strategic Management Accounting

Lecture hours:

20 hours

Study period:

Winter or Summer (both)

Level:

Intermediate

Location:

Wrocław

Examination:

Written test

Language:

English

Prerequisites:

Students should have basic knowledge in management, strategic management, accounting and corporate finance

Course content:

  • Management Accounting and Strategy – an Overview

  • Balanced Scorecard as a tool of translating strategy into action

  • Value Chain Analysis

  • Strategy mapping

  • Management control

  • Responsibility accounting (profit centers, cost centers, investment centers)

  • Performance evaluation of responsibility centers

  • Residual income and economic value added

  • Management compensation as a tool of effective management control

  • Transfer pricing in diversified and multinational organizations

  • Accounting Information for Strategic Positioning

  • Strategic Cost Driver Analysis (Structural and Executional Cost Drivers)

Learning outcomes:

Knowledge: Strategic applications of accounting in the context of strategic management. The course has strong strategic emphasis.

Skills: Students should learn how to measure and report financial and non-financial information that helps managers make decisions and fulfill the goals of a corporate. Students should also recognize and understand theories and concepts of strategic cost and management accounting which they can then apply when analyzing, evaluating and taking business decisions.

Competencies: The student is able to work with specialists in marketing, general management, and other functional areas in a company

Contact person:

Dr hab. Bartłomiej Nita, prof. UE, e-mail: bartlomiej.nita@ue.wroc.pl

Literature:

  • E. Blocher, K. Chen, G. Cokins, T. Lin, Cost Management. A Strategic Emphasis, McGraw Hill, third edition, 2004

  • J.K. Shank, V. Govindarajan, Strategic Cost Management, The Free Press, 12th edition, 2005

  • C.T. Horngren, S.M. Datar, G. Foster, Cost Accounting: A Managerial Emphasis. Prentice Hall, 12th edition, 2005

Faculty:

All students

czy przedmiot jest kopią przedmiotu prowadzonego na UE?

tak







Title:

Accounting (e-learning)

Lecture hours:

20 hours

Study period:

Summer or Winter (both)

Level:

Basic (Introductory)

Location:

Wrocław

Examination:

Test and Exercises

Language:

English

Prerequisites:

None

Course content:

  1. Accounting Information and Financial Statement

  2. Accounting Cycle and Business transactions

  3. Accrual Accounting

  4. Cash, Receivable, and Sales

  5. Inventory and Cost of Goods Sold

  6. Long-term Assets

  7. Current Liabilities

  8. Long-term Liabilities

  9. Stockholder’s Equity

  10. Statement of Cash Flow

Learning outcomes:

Knowledge: Concepts, methods and rules of accounting in companies

Skills: The student understands and applies the principles of accounting, is able to record business transactions and can produce financial statements as well as understands the role of accounting in corporate management

Competences: The student is able to work with specialists in other areas and develops his or her by acquiring knowledge and skills

Contact person:

Dr hab. Bartłomiej Nita, prof. UE, e-mail: bartlomiej.nita@ue.wroc.pl

Literature:

  1. Financial Accounting: The Cornerstone of Business Decisions, International Edition, 2nd Edition, by J. Rich, D. Heitger, D.R. Hansen, M.M. Mowen, South-Western College Publishing 2011

  2. Financial Accounting Principles. International edition, M. Powers and B.E. Needles, South Western College 2010

  3. Accounting: Concepts and Applications, by S. Albrecht, J. Stice, E. Stice, M. Swain, South-Western, Division of Thomson Learning 2004

  4. Using Financial Accounting Information, by G.A. Porter, C.L. Norton, Thomson South-Western 2010

Faculty:

All students

czy przedmiot jest kopią przedmiotu prowadzonego na UE?

tak







Title:

Fiscal Optimisation of Individuals

Lecture hours:

15 hours

Study period:

Winter or summer

Level:

Intermediate

Location:

Wrocław

Examination:

in-class activity, case study/presentation during classes

Language:

English

Prerequisites:

Principles of economy and finance, interests on international taxation issues

Course content:

Lectures, discussion and case studies concerning:

  1. Taxes in Poland and other EU Member States

  2. Tax optimisation; differences between tax avoidance and tax evasion

  3. Offshore financial centres/tax havens in individuals’ financial decisions; solutions dedicated to private investors; the influence of individuals’ tax optimisation on international flow of capital

  4. The idea of complex tax information exchange system; International & EU reactions on the growing role of offshore financial centres;

  5. International initiatives towards tax information exchange and transparency

  6. European law in the field of tax information exchange - Savings Directive, Mutual Assistance Directive, Recovery of Tax Claims Directives

Learning outcomes:

First aim of classes is the presentation of main features defining tax systems, important from the individuals’ point of view. After the introduction to Polish and European solutions used in national tax systems (in areas of direct and indirect taxes), students will be brought closer to the subject of fiscal optimisation. They will get to know the practices which are used by individuals in order to minimise the overall tax burden. They will also learn about countermeasures, taken by international and European organisations in order to minimise the growing role of territories which use harmful tax competition.

Contact person:

Alicja Brodzka, PhD, Katedra Finansów, alicja.brodzka@gmail.com

Literature:

Materials will be submitted by the lecturer

Faculty:

All students

czy przedmiot jest kopią przedmiotu prowadzonego na UE?




tak - nazwa przedmiotu: Optymalizacja Fiskalna Osób Fizycznych

wydział: NE

kierunek: FiR

specjalność: GRF

rok:V




Title:

Introduction to European Tax Law

Lecture hours:

30 hours (15x2 hours)

Study period:

Winter or summer

Level:

Intermediate

Location:

Wrocław

Examination:

Written test, in-class activity

Language:

English

Prerequisites:

Principles of economy and finance, interests on international taxation issues

Course content:

Lectures, discussion and case studies concerning:

  1. Sources of EU Law - primary law, secondary law, hard-law vs. soft-law

  2. Free European Market - the principle of non-discrimination, fundamental freedoms

  3. Harmonisation in tax matters - indirect vs. direct taxation

  4. State Aid provisions

  5. The law aimed at removing obstacles in cross-border business activities - Parent Subsidiary Directive , Interests&Royalties Directive, Merger Directive

  6. The law aimed at enhancing cooperation among tax authorities - Savings Directive, Mutual Assistance Directive, Recovery Assistance Directive

  7. New European Initiatives in Tax Matters - Common Consolidated Corporate Tax Base (CCCTB, the proposal of national reporting system

  8. Double tax treaties, protection against discrimination in double tax treaties, methods to avoid double taxation

  9. The system of tax information exchange

Learning outcomes:

During classes students will work on scientific topics related to European tax law. Examination of legal framework (directives, double tax treaties and tax information exchange agreements), combined with work on case studies will help students to acquire the knowledge. The experience brought from the classes will broaden students’ perspective on tax relations between EU Member States (and EU MS and third countries as well)

Contact person:

Alicja Brodzka, PhD, Katedra Finansów, alicja.brodzka@gmail.com

Literature:

Lang, Pistone, Schuch, Staringer (Eds): Introduction to European Tax Law on Direct Taxation, Linde Verlag, Vienna 2010 + other materials that will be submitted by the lecturer

Faculty:

All students

czy przedmiot jest kopią przedmiotu prowadzonego na UE?

Nie/no







Title:

Company taxation in Poland

Lecture hours:

30 h (15*1,5h)




Study period:

Winter or Spring

Level:

Specjalizacyjny (advanced)

Location:

Wrocław

Examination:

Written exam after the whole lectures

Language:

English

Prerequisites:

Micro and Macroeconomics, Public finance,

Course content:

  1. General information about tax burden in Poland, taxes in Poland.

  2. Tax definition, The Elements of Tax Techniques

  3. The concept of income taxes in Poland

  4. The Arisal and Expiration of Tax Liability

  5. Minimizing the tax risk in Polish tax system

  6. Third Persons’ Tax Liability

  7. Tax Proceeding – selected institutions

  8. Taxation of entrepreneur’s income – domestic regulations

  9. International taxations, the problem of Transfer Pricing

  10. Taxation of specific income – interests, loyalties, etc.

  11. Turnover taxes – general assumptions

  12. Value added tax – European and domestic regulations

  13. Local taxes in Poland

  14. The penalties in polish tax system.

  15. The structure of tax authorities in Poland

Learning outcomes:

Students receive information about tax system in Poland, they will be able precise the tax consequences of different activities, e.g. they will learn how to choose the form of performing business activity according to tax and public insurances burdens, the lectures show students how to optimize the tax burden in Poland.

Contact person:

Dr Krzysztof Biernacki, Katedra Finansów, Wydział Nauk Ekonomicznych, krzysztof.biernacki@ue.wroc.pl

Literature:

-

Faculty:

Finance

Czy przedmiot jest kopią przedmiotu prowadzonego na AE?




YES




Title:

Financial and insurance mathematics


Lecture hours:

20

Study period:

Spring semester

Level:

Basic

Location:

Wrocław

Examination:

Written exam

Language:

English

Prerequisites:

Non


Course content:

  • Future value, present value

  • Saving deposits paid in arrears, paid in advance

  • Equilibrium rate, effective rate

  • NPV - net present value, IRR - internal rate of return

  • Bonds (Current price of zero-coupon bond, Price of a coupon bond)

  • Stock (Stock price, Dividend-Discount Model, Constant Dividend Growth Model)

  • Life tables

  • Elementary life insurance types

  • Life annuities

  • Net-premiums in life insurance

  • Premium principles in non-life insurance




Learning outcomes:

Knowledge of the mathematical concepts necessary for other courses dealing with finance, insurance and investments


Contact person:

Patrycja Kowalczyk-Rólczyńska, PhD

patrycja.kowalczyk@ue.wroc.pl


Literature:

  1. Guthrie G.L., Lemon L.D.(2004), Mathematics of interest rates and finance, Pearson

  2. Gerber H.U. (1990), Life Insurance Mathematics, Springer Verlag, Swiss Association of Actuaries,

  3. Straub E. (1998), Non-life Insurance Mathematics, Springer Verlag, Berlin.

Faculty:

All students

czy przedmiot jest kopią przedmiotu prowadzonego na UE?

no



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