1. Static methods of evaluation of the effectiveness of investments primarily focused on:
A. Nature of static evaluation methods of the effectiveness of investments
B. Benefits of using static methods of investment evaluation and their limitations - characteristics of ROI indicator and payback period of investments
2. Dynamic methods of evaluation of the effectiveness of investments primarily focused on:
A. Nature of dynamic methods of investment evaluation and input parameters that are used
B. Strengths and weaknesses of dynamic methods of investment evaluation
C. Characteristics of “net present value“, “IR“ and “internal rate of return“ indicators
3. Fixed assets with focus on:
A. Definition and classification of fixed assets
B. Valuation of fixed tangible assets in the period of acquisition
C. Function and means of depreciation recording, accounting and tax depreciation
D. Valuation of fixed financial assets in comparison with valuation of current assets - ways of fixed assets sale accounting and their consequences
4. Current assets with focus on:
A. Definition and classification of current assets
B. Valuation of individual parts of current assets in the period of acquisition,
C. Problems of stock’s valuation in dispensing and their influence on financial indicators
D. Correction items, their purpose and means of recording
E. Ways of stocks record keeping and their characteristics