Units 1 - 8 - Topics and Material: Company and Corporate Finance
Units 1 - 8 - Topics and Material: Company and Corporate Finance
1. Introduction.
Company and corporate finance.
Founding a company, flotation and subscription of shares, winding up a company, takeovers,
mergers, raids.
Company´s assets, liabilities and equity.
Material:
Company Law (2.1) - Financial English, p. 14
Takeovers (5.13) - Financial English, p. 81
Company, Partnership – A Dictionary of Finance (Oxford), pp. 59, 214
2. Accounting.
Bookkeeping, accounting, accounting methods and principles.
Types of assets and liabilities, depreciation and amortization.
Material:
Bookkeeping (2.2) - Financial English, p. 15
Types of Assets (2.6) - Financial English, p. 19
Accounting principles – placed in the IS
Material:
Profit and Loss Account - Dictionary of Accounting (Collin & Joliffe), Supplement
Balance Sheet - Dictionary of Accounting (Collin & Joliffe), Supplement
Cash Flow Statement - Dictionary of Accounting (Collin & Joliffe), Supplement
Statement of Source and Application of Funds - Dictionary of Accounting (Collin & Joliffe),
Supplement
Profit and Loss Account / Výkaz zisků a ztrát – Anglicko-český slovník hospodářský (Straková,
Bürger, Hrdý), p. 730
Balance Sheet / Rozvaha – Anglicko-český slovník hospodářský (Straková, Bürger, Hrdý), pp. 727-729
(Consolidated Balance Sheet - Wolfe and Company Inc. - Intermediate Accounting, p. 194)
(optional: Depreciation (2.7) - Financial English, p. 20,
Statement of Financial Position – US GAAP – placed in the IS)
4. Shares.
Types of shares. Stock exchanges, share/stock indexes, market price development.
Material:
Stocks and Shares 1 (5.1) - Financial English, pp. 66-67
Stocks and Shares 2 (5.2) - Financial English, p. 68
Types of Shares (5.3) - Financial English, p. 69
(optional: Trading (37) – Business Vocabulary in Use, pp. 82-83)
5. Bonds, notes and other financial instruments.
Futures, forward contracts, options, swaps, etc.
Material:
Bonds (5.6) - Financial English, p. 72
Financial instruments (5.7) - Financial English, p. 73
(optional: Futures and Options (5.8) - Financial English, pp. 74-75 or
Futures, Options and Swaps – English for Business Studies, pp. 101-102).
6. Money.
Forms of money, borrowing and lending. Income, remuneration.
Material:
Forms of Money (3.1) – Financial English, p. 34
Borrowing and Lending (3.2) – Financial English, p. 35
Income (6.15 ) – Financial English, p. 106
Pay (6.16) – Financial English, p. 107
7. Price.
Cost/expenses, revenue/income, profit, margin, markup, yield. Cost accounting.
Material:
Sales and costs (27) – Business Vocabulary in Use, pp. 62-63
Word Partnerships - Price (4.9) – Financial English, p. 62
Word Partnerships - Cost (4.10) – Financial English, p. 63
(optional: Cost Accounting (2.15) - Financial English, p. 29)
8. Financial ratios.
Bad debts, liquidity, solvency, bankruptcy.
Material:
Financial Ratios (5.12) – Financial English, pp. 79-80
Phrasal Verbs - Bad Debts (2.12) - Financial English, p. 26
Bankruptcy (2.11) - Financial English, p. 25
(optional: Liquid Metaphors (2.10) - Financial English, p. 24)