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Accounting of Selected Accounting Entities

Type of study Follow-up Master
Language of instruction Czech
Code 117-0042/02
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

Framework syllabus of lectures:
1. Legal regulation and characteristics of territorial self-government units, voluntary unions of municipalities, organizational units of the state, state funds, regional councils of cohesion regions and allowance organizations.
2. Accounting legislation and budget structure, mandatory chart of accounts.
3. Accounting according to particular standards and account classes. Financial statements, financial inspection, review of financial statements and audit of financial statements.
4. Theoretical basis of health insurance, health insurance system in the Czech Republic, legal basis, classification and importance of health insurance companies, activities of health insurance companies and their accounting.
5. Accounting according to particular standards and accounting classes.
6. Health insurance funds, accounting of their creation and use.
7. Annual accounts (financial statements), management, annual reports and financial statements 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.