Reference no: EM132068982

1. Share and bond financing with focus on:

A. types of shares and types of values that can be distinguished

B. particular types of bonds based on the type of coupon payment, issuer and maturity - date

C. importance of rating in bond valuation, rating grades and factors that influence rating - evaluation

D. advantages and disadvantages of share financing comparedto financing through bonds - both from the investor´s and issuer´s perspective

2. Bank loans and bills of exchange with focus on:

A. short-term bank loans/credits used for operational funding

B. supplier credits, their importance and types

C. long-term bank loans/credits used for strategic funding

D. nature of discounting bills and discount loans

E. other external sources for long-term corporate financing

3. Costs and their interpretation with focus on:

A. definition of costs in accountancy, difference between the terms costs and expenses

B. classification of costs in accountancy and in a profit and loss account

C. time differentiation of costs, its purpose and forms

D. tax definition of costs and difference between the tax base and profit and loss account

4. Revenues and their interpretation with focus on:

A. definition of revenues in accountancy, difference between the terms revenues and earnings

B. forms of revenues and their classification in a contemporary modification of accountancy, related problems

C. time differentiation of revenues, its purpose and forms

D. change in stocks state of self-production and its place in revenues