KFUCPJ Accounting of Insurance Companies

Faculty of Economics and Administration
Autumn 2007
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Petr Valouch, Ph.D. (lecturer)
Guaranteed by
Ing. František Kalouda, CSc., MBA
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable
Sat 20. 10. 16:20–19:30 S310, Sat 3. 11. 16:20–19:30 S310
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
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. Examination: written
Syllabus
  • 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
Assessment methods (in Czech)
Písemná zkouška.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Autumn 2006, Autumn 2008.
  • Enrolment Statistics (Autumn 2007, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2007/KFUCPJ