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Accounting of Selected Accounting Entities

Accounting of Selected Accounting Entities
117-0042/01
čeština Accounting of Selected Accounting Entities
117-0042/02
čeština

Summary

The content of the course is to familiarize with the legal nature and specifics of accounting of selected accounting entities. One part of the lectures is focused on accounting issues in some selected accounting entities (territorial self-government units, voluntary unions of municipalities, organizational units of the state, state funds, regional councils of cohesion regions, allowance organizations) and the second part of the lectures deals with the accounting of health insurance companies with an emphasis on funds of health insurance companies.

Literature

JONES Rowan and Maurice PENDLEBURY. Public Sector Accounting. 6th ed. Pearson Education Canada, 2010. 160 p. ISBN 978-0273720362 .
MULLER Thomas and Marques BERGER. IPSAS Explained - A Summary of International Public Sector Accounting Standards. 3rd ed. Hoboken: John Wiley & Sons, Inc., 2017. 368 p. ISBN 978-1-119-41506-0 .
MULLIGAN A. Elizabeth. Financial Accounting and Reporting Requirements in Life Insurance Companies. Life Office Management, 2002. 200 p. ISBN 978-1579741495 .

Doporučená literatura

ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praague: Trade Links, 2012. 459 p.


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Language of instruction čeština, čeština
Code 117-0042
Abbreviation UVUJ
Course title Accounting of Selected Accounting Entities
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Šárka Kryšková, Ph.D.