Course Information

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2024

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).
Taught in person.

Teacher(s)

Ing. Martina Sponerová, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Martina Sponerová, 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: Iva Havlíčková
Supplier department: Department of Finance – Faculty of Economics and Administration

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 25/100, only registered with preference (fields directly associated with the programme): 24/100

fields of study / plans the course is directly associated with

Finance (programme ESF, N-FIN)
Finance (programme ESF, N-FU)
Corporate Finance, Accounting, and Taxes (programme ESF, N-FIN)

Course objectives

The aim of the course is to provide insight and acquire skills in accounting of commercial insurance companies, banks and other financial institutions according to IFRS. Content of the course builds on knowledge gained in basic course of financial accounting and specifies the fundamental differences and specificities of the accounting of commercial insurance companies and banks.

Learning outcomes

At the end of this course the student will be able: to orientate oneself in legal regulation of accounting of financial institutions including IFRS, to use special chart of accounts of insurance companies and banks, 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, IFRS rules, 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), Accounting of other claims and liabilities, temporary accounts, accounting for equity capital and foreign sources (with the exception of technical reserves)
4. Accounting of technical reserves, the influence of reinsurance at technical reserves
5. Accounting of costs and revenues, technical and non-technical account
6. The financial statements of insurance companies and their utilization for management
7. Bank accounting – cash transactions and accounting of bank-to-bank operations
8. Accounting of deposit and credit operations of customers
9. Accounting of other claims and liabilities (encashment, operation between headquarters and branch), accounting of tangible and intangible assets
10. Securities operations (accounting of own emission, claims and liabilities from transactions in securities, accounting of derivatives)
11. Accounting of long-term foreign sources of bank, of equity capital and of bank costs and revenues
12. Accounting of off-balance sheet, financial statements, the annual report and the obligation of publishing the data

Literature

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

LINA PALMBORG, MATHIAS LINDHOLM & F. Financial position and performance in IFRS 17. SCANDINAVIAN ACTUARIAL JOURNAL. ENGLAND: TAYLOR & FRANCIS LTD, 2021, vol. 2021, No 3, p. 171-197. ISSN 0346-1238. Available from: https://dx.doi.org/10.1080/03461238.2020.1823464. info
JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví 2013. 3. vyd. Praha: Grada Publishing, 2013, 448 s. ISBN 9788024747101. URL info
HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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. If online teaching is necessary, lectures will be held using online study tools and seminars via MS Teams.

Assessment methods

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). If online exam is necessary, IS online tools are used. "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination." If the student wants to study this course at the time of his trip abroad, he will enroll in this course in the combined form and will proceed according to the rules stated in the interactive syllabus of the subject in the combined form.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
The course is taught: every week.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2023

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).
Taught in person.

Teacher(s)

Ing. Martina Sponerová, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Martina Sponerová, Ph.D. (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor)

Guaranteed by

Timetable

Wed 8:00–9:50 P106, except Wed 20. 9., except Wed 8. 11.

Timetable of Seminar Groups:

MPF_UFII/01: Fri 8:00–9:50 P201, except Fri 22. 9., except Fri 10. 11., M. Sponerová, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 30/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, N-FIN)
Finance (programme ESF, N-FU)
Corporate Finance, Accounting, and Taxes (programme ESF, N-FIN)

Course objectives

Learning outcomes

Syllabus

1. Specifications of accounts of insurance companies and banks, legal regulation, IFRS rules, 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), Accounting of other claims and liabilities, temporary accounts, accounting for equity capital and foreign sources (with the exception of technical reserves)
4. Accounting of technical reserves, the influence of reinsurance at technical reserves
5. Accounting of costs and revenues, technical and non-technical account
6. The financial statements of insurance companies and their utilization for management
7. Bank accounting – cash transactions and accounting of bank-to-bank operations
8. Accounting of deposit and credit operations of customers
9. Accounting of other claims and liabilities (encashment, operation between headquarters and branch), accounting of tangible and intangible assets
10. Securities operations (accounting of own emission, claims and liabilities from transactions in securities, accounting of derivatives)
11. Accounting of long-term foreign sources of bank, of equity capital and of bank costs and revenues
12. Accounting of off-balance sheet, financial statements, the annual report and the obligation of publishing the data

Literature

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

LINA PALMBORG, MATHIAS LINDHOLM & F. Financial position and performance in IFRS 17. SCANDINAVIAN ACTUARIAL JOURNAL. ENGLAND: TAYLOR & FRANCIS LTD, 2021, vol. 2021, No 3, p. 171-197. ISSN 0346-1238. Available from: https://dx.doi.org/10.1080/03461238.2020.1823464. info
JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví 2013. 3. vyd. Praha: Grada Publishing, 2013, 448 s. ISBN 9788024747101. URL info
HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

Teaching methods

Assessment methods

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2022

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).
Taught in person.

Teacher(s)

Ing. Martina Sponerová, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Martina Sponerová, Ph.D. (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor)

Guaranteed by

Timetable

Wed 8:00–9:50 P106, except Wed 14. 9., except Wed 2. 11.

Timetable of Seminar Groups:

MPF_UFII/01: Fri 8:00–9:50 P201, except Fri 16. 9., except Fri 4. 11., M. Sponerová, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 1/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, N-FIN)
Finance (programme ESF, N-FU)
Corporate Finance, Accounting, and Taxes (programme ESF, N-FIN)

Course objectives

The aim of the course is to provide insight and acquire skills in accounting of commercial insurance companies, banks and other financial institutions according to IFRS.

Learning outcomes

Syllabus

1. Specifications of accounts of insurance companies and banks, legal regulation, IFRS rules, 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), Accounting of other claims and liabilities, temporary accounts, accounting for equity capital and foreign sources (with the exception of technical reserves)
4. Accounting of technical reserves, the influence of reinsurance at technical reserves
5. Accounting of costs and revenues, technical and non-technical account
6. The financial statements of insurance companies and their utilization for management
7. Bank accounting – cash transactions and accounting of bank-to-bank operations
8. Accounting of deposit and credit operations of customers
9. Accounting of other claims and liabilities (encashment, operation between headquarters and branch), accounting of tangible and intangible assets
10. Securities operations (accounting of own emission, claims and liabilities from transactions in securities, accounting of derivatives)
11. Accounting of long-term foreign sources of bank, of equity capital and of bank costs and revenues
12. Accounting of off-balance sheet, financial statements, the annual report and the obligation of publishing the data

Literature

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví 2013. 3. vyd. Praha: Grada Publishing, 2013, 448 s. ISBN 9788024747101. URL info
HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

Teaching methods

Assessment methods

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2021

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).
Taught in person.

Teacher(s)

Ing. Martina Sponerová, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Martina Sponerová, 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.
Supplier department: Department of Finance – Faculty of Economics and Administration

Timetable

Wed 8:00–9:50 P106, except Wed 15. 9., except Wed 3. 11.

Timetable of Seminar Groups:

MPF_UFII/01: Fri 8:00–9:50 P201, except Fri 17. 9., except Fri 5. 11., M. Sponerová, P. Valouch
MPF_UFII/02: Fri 10:00–11:50 P201, except Fri 17. 9., except Fri 5. 11., M. Sponerová, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FIN)
Finance (programme ESF, N-FU)

Course objectives

The aim of the course is to provide insight and acquire skills in accounting of commercial insurance companies, banks and other financial institutions.

Learning outcomes

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), Accounting of other claims and liabilities, temporary accounts, accounting for equity capital and foreign sources (with the exception of technical reserves)
4. Accounting of technical reserves, the influence of reinsurance at technical reserves
5. Accounting of costs and revenues, technical and non-technical account
6. The financial statements of insurance companies and their utilization for management
7. Bank accounting – cash transactions and accounting of bank-to-bank operations
8. Accounting of deposit and credit operations of customers
9. Accounting of other claims and liabilities (encashment, operation between headquarters and branch), accounting of tangible and intangible assets
10. Securities operations (accounting of own emission, claims and liabilities from transactions in securities, accounting of derivatives)
11. Accounting of long-term foreign sources of bank, of equity capital and of bank costs and revenues
12. Accounting of off-balance sheet, financial statements, the annual report and the obligation of publishing the data

Literature

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví 2013. 3. vyd. Praha: Grada Publishing, 2013, 448 s. ISBN 9788024747101. URL info
HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

Teaching methods

Assessment methods

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2020

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).
Taught online.

Teacher(s)

Ing. Martina Sponerová, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Martina Sponerová, Ph.D. (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor)

Guaranteed by

Timetable

Wed 8:00–9:50 P106

Timetable of Seminar Groups:

MPF_UFII/01: Fri 8:00–9:50 P201, M. Sponerová, P. Valouch
MPF_UFII/02: Fri 10:00–11:50 P201, M. Sponerová, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 1/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FIN)
Finance (programme ESF, N-FU)

Course objectives

The aim of the course is to provide insight and acquire skills in accounting of commercial insurance companies, banks and other financial institutions.

Learning outcomes

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), Accounting of other claims and liabilities, temporary accounts, accounting for equity capital and foreign sources (with the exception of technical reserves)
4. Accounting of technical reserves, the influence of reinsurance at technical reserves
5. Accounting of costs and revenues, technical and non-technical account
6. The financial statements of insurance companies and their utilization for management
7. Bank accounting – cash transactions and accounting of bank-to-bank operations
8. Accounting of deposit and credit operations of customers
9. Accounting of other claims and liabilities (encashment, operation between headquarters and branch), accounting of tangible and intangible assets
10. Securities operations (accounting of own emission, claims and liabilities from transactions in securities, accounting of derivatives)
11. Accounting of long-term foreign sources of bank, of equity capital and of bank costs and revenues
12. Accounting of off-balance sheet, financial statements, the annual report and the obligation of publishing the data

Literature

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví 2013. 3. vyd. Praha: Grada Publishing, 2013, 448 s. ISBN 9788024747101. URL info
HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

Teaching methods

Assessment methods

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2019

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Martina Sponerová, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Martina Sponerová, Ph.D. (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor)

Guaranteed by

Timetable

Wed 8:00–9:50 P106

Timetable of Seminar Groups:

MPF_UFII/01: Fri 8:00–9:50 P201, M. Sponerová, P. Valouch
MPF_UFII/02: Fri 10:00–11:50 P201, M. Sponerová, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FIN)
Finance (programme ESF, N-FU)

Course objectives

The aim of the course is to provide insight and acquire skills in accounting of commercial insurance companies, banks and other financial institutions.

Learning outcomes

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví 2013. 3. vyd. Praha: Grada Publishing, 2013, 448 s. ISBN 9788024747101. URL info
HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2018

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Martina Sponerová, Ph.D. (lecturer)
Ing. Petr Valouch, Ph.D. (lecturer)
Ing. Martina Sponerová, Ph.D. (seminar tutor)
Ing. Petr Valouch, Ph.D. (seminar tutor)

Guaranteed by

Timetable

Wed 8:00–9:50 P106

Timetable of Seminar Groups:

MPF_UFII/02: Thu 10:00–11:50 P104, M. Sponerová, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 70 student(s).
Current registration and enrolment status: enrolled: 0/70, only registered: 0/70, only registered with preference (fields directly associated with the programme): 0/70

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2017

Extent and Intensity

2/2/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Peter Mokrička, Ph.D. (lecturer)
Ing. Martina Sponerová, 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

Timetable

Wed 9:20–11:00 P106

Timetable of Seminar Groups:

MPF_UFII/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 P104, P. Mokrička, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2016

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

Timetable

Wed 9:20–11:00 P106

Timetable of Seminar Groups:

MPF_UFII/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 P104, P. Mokrička, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

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The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2015

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

Timetable

Wed 9:20–11:00 P106

Timetable of Seminar Groups:

MPF_UFII/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 P104, P. Mokrička, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
Credit evaluation note: k = 1,0.

Information about innovation of course.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2014

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

Timetable

Wed 9:20–11:00 P106

Timetable of Seminar Groups:

MPF_UFII/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 P104, P. Mokrička, P. Valouch
MPF_UFII/03: Thu 14:35–16:15 P103, P. Mokrička, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Credit evaluation note: k = 1,0.

Information about innovation of course.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2013

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

Timetable

Wed 9:20–11:00 P106

Timetable of Seminar Groups:

MPF_UFII/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 P104, P. Mokrička, P. Valouch
MPF_UFII/03: No timetable has been entered into IS. P. Mokrička, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 100 student(s).
Current registration and enrolment status: enrolled: 0/100, only registered: 0/100, only registered with preference (fields directly associated with the programme): 0/100

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Credit evaluation note: k = 1,0.

Information about innovation of course.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2012

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

Timetable

Wed 9:20–11:00 P106

Timetable of Seminar Groups:

MPF_UFII/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 aula Vinařská, P. Mokrička, P. Valouch
MPF_UFII/03: No timetable has been entered into IS. P. Mokrička, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 120 student(s).
Current registration and enrolment status: enrolled: 0/120, only registered: 0/120, only registered with preference (fields directly associated with the programme): 0/120

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Conditions for incoming to exam: 2 continuously written tests (2 tests á 25 points, 60 % from each single test), active participation on seminars (3 absences accepted). Written exam (4 theoretical questions and elaboration of two complex accouting problems, max. 50 points, min. 30 points). "Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination."

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2011

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 P403

Timetable of Seminar Groups:

MPF_UFII/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 P104, P. Mokrička, P. Valouch

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 32 student(s).
Current registration and enrolment status: enrolled: 0/32, only registered: 0/32, only registered with preference (fields directly associated with the programme): 0/32

fields of study / plans the course is directly associated with

Finance (programme ESF, M-FU)
Finance (programme ESF, N-FU)
Financial Management (programme ESF, M-HPS)

Course objectives

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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). If a student frauds during the test (copying, the participation of other persons on the test), he may be granted classification F.

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 2010

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/01: Thu 9:20–11:00 P304, P. Mokrička, P. Valouch
MPF_UFII/02: Thu 11:05–12:45 P104, P. Mokrička, P. Valouch

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

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

required literature

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

recommended literature

HULEŠ, Jan and Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. aktualiz. a přeprac. vyd. Praha: Linde, 2009, 287 s. ISBN 9788072017539. info

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

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2009, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

MPF_UFII Accounting of financial institutions

Faculty of Economics and Administration
Autumn 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/1: No timetable has been entered into IS. P. Mokrička, P. Valouch
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

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

JÍLEK, Josef and Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2009. 7. vyd. Praha: Grada, 2009, 584 s. ISBN 9788024730486. info
VALOUCH, Petr. Účetnictví komerčních pojišťoven. 2., přeprac. vyd. Brno: Masarykova univerzita, 2008, 110 s. ISBN 9788021045828. info

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

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Credit evaluation note: k = 1,0.

The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

Enrolment Statistics (recent)

Course Information

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

MPF_UFII Accounting of financial institutions

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