Financial Analysis and Corporate Income Tax
Course type
Study programme and level
Language
slovenščina
| Lectures | Seminar | Tutorial | Other forms of study | Individual Work | ECTS |
|---|---|---|---|---|---|
| 45 | 30 | 125 | 8 |
• Introduction to financial analysis (understanding the company in financial analysis, what is financial analysis)
• Basic financial statements (balance sheet, income statement, cash flow statement, statement of comprehensive income).
• Financial analysis tools (core business finance tools, vertical and horizontal analysis of balance sheets and income statement, industry comparison, impact of market information)
• Financial analysis from a creditor’s perspective (selection of indicators, use of indicators)
• Financial analysis from the owner’s perspective
• Corporate taxes and burdens (comparative analysis of tax credits and calculations of effective tax rates).
• General government revenue and expenditure.
• Budget deficit and public debt.