1. Own capital/equity and its recording according with focus on:
A. forms of own capital distinguished in accountancy
B. process of creating, increasing or decreasing of basic capital in different legal forms of an accounting unit
C. operations with own shares and own shares recording
D. substance and recording of profit and loss
2. Borrowed capital/liabilities and their recording focused on:
A. concept and classification of borrowed funds
B. valuation of borrowed funds, ways of credit interests accounting
C. substance of reserves and ways of their accounting, reserves and their managerial application
D. issued bonds and ways of their recording
E. leasing recording according to IFRS standards
3. Investment evaluation and investment decision-making in corporate finance with focus on:
A. types of investments that can be classified within business management
B. basic stages of business investment planning, parts that are included
C. criteria for the evaluation of investment projects
D. cost of capital, WACC, internal rate of return, risk and inflation
4. Cash flows and capital expenditures in investment evaluation:
A. methods for determining cash flows when evaluating business investments
B. methods for determining capital expenditures when evaluating business investments - Why are cash flows preferred to categories of expenditures, costs and profit?
C. causes of objective difficulties in correct determination of capital expenditures and investments incomes