ESF:KFUCPO Accounting of Insurance - Course Information

KFUCPO Accounting of Insurance Companies

Extent and Intensity

0/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Petr Valouch, Ph.D. (seminar tutor)

Guaranteed by

doc. Ing. Jaroslav Sedláček, CSc.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková

Timetable

Sat 23. 9. Sat 8:30–11:50 S313, Fri 10. 11. Fri 12:50–16:15 S313

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

fields of study / plans the course is directly associated with

• Monetary System (programme ESF, B-HPS, specialization Insurance System)

Course objectives

Accounting of Insurance Companies (DSUP) This course develops the knowledge of accounting of entrepreneurial entities and from the course Insurance Industry. The subject involves standards necessary for the harmonisation of Czech accounting with the generally accepted accounting principles and approaches included in the regulations of the EU Council which are the prerequisite of the Czech Republic's joining the EU. Accounting of Insurance Companies embraces the basic problem areas as follows: - premises and tasks of accounting of insurance companies - accounting of financial allocation (investment of insurance companies) - accounting of intangible, tangible and current liquid assets - accounting of receivables, payables and on temporary accounts - accounting of capital accounts and long-term liabilities - accounting of costs - accounting of revenues - accounting through closing accounts and under-the-line accounts - cost accounting in insurance companies - financial statements Examination: written and oral

Language of instruction

Czech

Further Comments

Study Materials
The course can also be completed outside the examination period.
The course is taught annually.

• Enrolment Statistics (recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2006/KFUCPO