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Terminated in academic year 2018/2019

Accounting of Selected Accounting Entities

Type of study Follow-up Master
Language of instruction Czech
Code 117-0042/01
Abbreviation UVUJ
Course title Accounting of Selected Accounting Entities
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Šárka Kryšková, Ph.D.

Subject syllabus

Some selected accounting entities
- Characteristic of some selected accounting entities governed by Decree No. 410/2009 Coll.
- Actual legislation of some selected accounting entities
- The specifics of accounting of some selected accounting entities
- Financial control, review of the economy and audit of the financial statements of some selected accounting entities
Health insurance companies
- Characteristic of health insurance companies and their actual legislation
- Accounting of health insurance companies
- Creation and usage of funds
- Financial statements and annual report 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 .

Advised literature

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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