Résumé de section
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1. The Essence and Structure of Finance2. The Functions of Finance
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1.Structure and Functions of the Financial Mechanism.2.System of the state financial funds.3.Administrative methods of financial management.4.Economic and financial leverages.5.Financial structure of the enterprise.
Institutions and organisations involved in the area of financial activity
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1. Concept of financial policy.2. Fiscal policy.3. Monetary policy.4. Main directions of financial policy of RM.
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1.Contents and classification of the public expenditures.
2.Indicators of level, structure and dynamics of the public expenditures.
3.The factors influencing growth of the public expenditures.
4.The public expenditures on the welfare and cultural purposes.
5. Defense and economy development expenditures.
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1.General characteristics of taxes.
2.Classification of taxes.
3.Direct taxes.
4.Indirect taxes.
5.Tax legislation.
6.The system of taxes and fees used in RM.
7.Tax administration and tax authorities.
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1. Concept and principles of the state budget.
2. Budgetary process.
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1. Economic contents, forms and features of the state credit.
2. Elements of the state credit. -
1. Financial policy of the enterprise.
2. Credit policy and forms of the credits.
3. Financial and credit risks.
4. Dividend policy. -
1.Essence of investments and their classification.
2.State role in the investment policy.
3.The concept of money in time. Concept about compounding and discounting.
4. Net Present Value and Other Investment Criteria
5. Sources of financing investment .
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1. General characteristic of long-term assets.
2. Characteristics and classification of fixed assets.
3. Types of depreciation and amortization of fixed assets. Evaluation of fixed assets
4. Amortisation methods of long-term assets.
5. Financing sources of long-term assets.
7. Indicators of technical conditions, movement and efficiency of fixed assets use.
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1.The contents, structure and classification of current assets.
2.The operational cycle, current assets management .
3.Evaluation of requirement for current assets.
4.Rationing of the enterprise current assets.
Private cumulative standards.
5.Sources of the current assets formation.
6.Indicators of the current assets efficiency use.
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1.Contents and classification of of the enterprise costs.
2. Enterprise expenses and their characteristic.
3.Enterprise income.
4.Profit of the enterprise and its types.
5. Rentability indicators. Break-even point.
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- The essence of the Financial Statement Analysis.
- Common-size analysis
- Financial Ratio Analysis
- Pro Forma Analysis