ESF:MPF_UFII Accounting of financial instit - Course Information
MPF_UFII Accounting of financial institutions
Faculty of Economics and AdministrationAutumn 2009
- Extent and Intensity
- 2/2/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Peter Mokrička, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Peter Mokrička, Ph.D. (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor) - Guaranteed by
- Ing. Petr Valouch, Ph.D.
Department of Finance – Faculty of Economics and Administration
Contact Person: Ing. Peter Mokrička, Ph.D. - Timetable
- Wed 9:20–11:00 P102
- Timetable of Seminar Groups:
MPF_UFII/2: No timetable has been entered into IS. P. Mokrička, P. Valouch - Prerequisites (in Czech)
- ( BPF_FIU1 Financial Accounting 1 || PFFUI Financial Accounting I ) && ( BPF_FIU2 Financial Accounting 2 || PFFUII Financial Accounting II )
- Course Enrolment Limitations
- The course is also offered to the students of the fields other than those the course is directly associated with.
- fields of study / plans the course is directly associated with
- Finance (programme ESF, N-FU)
- Financial Management (programme ESF, M-HPS)
- Course objectives
- At the end of this course the student will be able: to orientate oneself in legal regulation of accounting of financial institutions, to use special chart of accounts of insurance companies and bank, to account characteristics operation of financial institutions, to compile and read financial statements of insurance companies and banks, to orientate in annual reports.
- Syllabus
- 1. Specifications of accounts of insurance companies and banks, legal regulation, chart of accounts and accounting procedures for banks and insurance companies, the principles of valuation in the accounts of insurance companies and banks
- 2. The accounting of insurance companies - accounting of financial placement (land, buildings, deposits, securities and derivatives) and other property which is not a financial placement
- 3. Accounting of claims and liabilities (insurance contracts, reinsurance)
- 4. Accounting of other claims and liabilities, temporary accounts, accounting for equity capital and foreign sources (with the exception of technical reserves)
- 5. Accounting of technical reserves, the influence of reinsurance at technical reserves
- 6. Accounting of costs and revenues, technical and non-technical account
- 7. The financial statements of insurance companies and their utilization for management
- 8. Bank accounting – cash transactions and accounting of bank-to-bank operations
- 9. Accounting of deposit and credit operations of customers
- 10. Accounting of other claims and liabilities (encashment, operation between headquarters and branch), accounting of tangible and intangible assets
- 11. Securities operations (accounting of own emission, claims and liabilities from transactions in securities, accounting of derivatives)
- 12. Accounting of long-term foreign sources of bank, of equity capital and of bank costs and revenues
- 13. Accounting of off-balance sheet, financial statements, the annual report and the obligation of publishing the data
- Literature
- Teaching methods
- lectures, in seminars accounting of typical operations for financial institutions with using special chart of accounts of insurance companies and banks and other financial institutions
- Assessment methods
- 2 continuously written tests (2 tests á 25 points, minimum 30 points, 60 % from single test), written exam (4 teoretical questions and elaboration of complex accouting problem, max. 50 points, min. 30 points)
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
The course is taught annually.
Credit evaluation note: k = 1,0.
- Enrolment Statistics (Autumn 2009, recent)
- Permalink: https://is.muni.cz/course/econ/autumn2009/MPF_UFII