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Lecturer(s)
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Course content
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Regularization of accounting of insurance companies. Differences in accounting of insurance companies in comparison with other accounting entities (businessmen, banks). Financial placement in insurance companies. Asset accounting. Specialities in accounting relations. Own capital and its reflection in accounting. Costs and expenses in insurance companies. Calculation of insurance company incomes. Financial statements of insurance companies.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
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Learning outcomes
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The aim of the course is to acquaint the students with accounting procedures and principles in the specific area of the system of insurance. The accent is put on basic differences in the accounting of insurance companies in comparison with other subjects of business.
Students will be able to charge common accounting transactions in the insurance company. Furthermore, they will be well informed about the correspondence of accounts and financial statements in the insurance company. The course further develops student's analytical thinking.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Written examination, Home assignment evaluation, Student performance assessment
The graded assignment is granted upon completion of the following conditions: completion of the seminar paper and its presentation, passing the summary test.
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Recommended literature
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Časopis Pojistný obzor vyd. ČAP ročník 2003-5.
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Vyhláška MF č. 303/2004 Sb..
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Vyhláška MF č. 502/2002 Sb. a pozdější novelizace.
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Zákon č. 363/1999 Sb..
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Zákon č. 39/2004 Sb..
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ČEJKOVÁ, V., VALOUCH, P.:. Účetnictví pojišťoven po vstupu do EU. Praha: Grada 2005.
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HULEŠ, J., HORNIGOVÁ, J.:. Účetnictví pojišťoven. Praha: Linde, 1997.
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CHMÁTALOVÁ, E., BOKŠOVÁ, J.:. Účetnictví pojišťoven. Praha: VŠE, 1996.
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