Institute: Gazdaság- és Társadalomtudományi Intézet (1084 Budapest, Tavaszmező u. 15-17.) Credit: 5
Type of classes: Nappali Language: angol Semester: 2020/21/1
 
Level: Vállalkozásfejlesztés mesterszak angol nyelvű képzés;
 
Responsible Teacher: Prof. Dr. Takács István Teacher(s): Prof. Dr. Takács István;
Consultations (total/week): Heti Lectures: 2 Practice lectures: 2 Labs: 0 Consultations: 0
 
Type of Exam: félévközi jegy
 
Aim of the subject: The aim of the subject is to learn the analysis of financial issues of the business entities as economic systems and the business processes as well.
Its objective is to learn and practice general and special methods of the financial analysis for improving the skills of the students. By doing so
they will be able to evaluate the financial condition of enterprises, to improve their understanding the information of balance sheets and income
statements, and to calculate the internationally accepted and used financial indexes.
Requirements during the semester
(homeworks, essays,
excercises, teamworks,
presentations,
part and final
oral/written exam etc.): 		The lecture narrated ppt can be viewed in video format in Moodle, the exercises will be held in the classroom as long as possible.
Mid-year tasks: to make a presentation in pairs on 2 announced topics, and to prepare excerpts of 1,500 ± 100 characters by units from book chapters of 2
Hungarian and 2 English languages sources.
Method of the examination: examination: sending a written essay no later than 48 hours before the start of the announced examination date; the duration of the
presentation is 10 minutes, followed by a further 10-minute discussion
The list of topics as well as further detailed instructions on completion will be published in Moodle.
 
Week of
semester		 Topics of lectures/practices
1. Introduction: The subject, purpose and methods of financial analysis
Trainings: Elements and information content of the annual financial reports. Internal connections. Case studies.
2. Methods of analysis - Analysis of time series. Trend calculation, quantification of differences
Trainings: Case studies. Discussion of briefs of papers.
3. Starting point of analysis - Economic system model. Data sources for financial analysis and "dissemination" of results
Trainings: case studies, discussion topics in teamworks, presentations
4. Basics of balance sheet analysis.
Trainings: case studies, discussion topics in teamworks, presentations
5. Balance sheet analysis: indicators. Structure ratios, liquidity ratios, liquidity balance
Trainings: Case studies. Discussion of briefs of papers.
6. Balance sheet analysis: indicators. Efficiency indicators, Profitability indicators
Trainings: case studies
7. Presentation of the first chosen topic
Trainings: Case studies. Discussion of briefs of papers.
8. Cost management. Classification of receivables, Valuation of funds. Analysis of tangible asset management
Trainings: case studies
9. Customer risk analysis.
Trainings: Case studies. Discussion of briefs of papers.
10. Customer rating: rating. Solvency forecasting. Economic analysis of projects. Feasibility criteria for investments.
Trainings: case studies
11. Value-based performance measurement. Summary
Trainings: case studies, discussion topics in teamworks, presentations
12. Presentation of a second chosen topic
Trainings: case studies, discussion topics in teamworks, presentations
13. Case studies, discussion topics in teamworks, presentations
Trainings: case studies, discussion topics in teamworks, presentations
14. Case studies, discussion topics in teamworks, presentations
Trainings: case studies, discussion topics in teamworks, presentations
 
Type of evaluation,
repetition, calculation
of grade, etc. 		Components of the evaluation:
• Mid-term assignments (abstract, topic presentation) 40%
• Mid-year activity (evaluation of mid-year weekly tests and group peer presentation in Moodle): 10%
• Individual assignment (essay, presentation and defense): 40%
• Exam test: 10%.
Type of evaluation,
repetition, calculation
of grade, etc. 		Marks for semester works (by completing a 30-question test of the semester material in the Moodle system, as well as by submitting an individually elaborated
essay topic in writing, as well as presenting and defending it orally)
Marks for semester work has two parts, one of it a test with 30 questions in Moodle, and elaboration a 12 to 15 pages essay chosen topic (cited min. 10 pcs
non eduactional material of references); furthermore a 10 minutes presentation (with ppt or Prezi) from the essay.
 
Compulsory literature: Brealey, R. A., Myers, S. C., Allen, F. (2016): Principles of Corporate Finance, 12th Edition. Irwin/McGraw-Hill. 976 p
Suggested literature: Gurcik L, Takács I, Herceg M (2016): Selected chapters from financial analysis and financial planning. Nyitra: Slovak Agricultural University, 2016.
88 p. (ISBN:978-80-552-1462-7)
Turceková N, Svetlenská T, Takács I (2016): Selected chapters from business economics. Nyitra: Slovak Agricultural University, 2016. 101 p.
(ISBN:978-80-552-1477-1)
Methods of
quality assurance
of the subject : 		TÜV CERT EN ISO 9001:2000