Accounting of Banks and Insurance Companies

Accounting of Banks and Insurance Companies
117-0044/01
čeština

Summary

The aim of the course is to familiarise students with the legislation and accounting procedures in case of accounting entities that are banks and insurance companies. Focus on the specifics of accounting in case of these entities and understand the differences from business entities accounting.

Literature

CECCHETTI, Stephen G. and Kermit L. SCHOENHOLTZ. Money, Banking, and Financial Markets. 3rd ed. New York: MacGraw-Hill, 2011. p. 673. ISBN 978-0-07-122068-2.
MISHKIN, Frederic S. The economics of money, banking, and financial markets. 11th ed. Boston: Pearson, 2016. ISBN 978-1-292-09418-2.

Advised literature

HULL, John. Risk management and financial institutions. 4th ed. Hoboken: Wiley, 2015. .
ROSE, Peter S. a Sylvia Conway HUDGINS. Bank management & financial services. 9th ed., McGraw-Hill international ed. New York: McGraw-Hill, 2013. ISBN 978-0-07-132642-1.

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Language of instruction	čeština
Code	117-0044
Abbreviation	UBP
Course title	Accounting of Banks and Insurance Companies
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Šárka Kryšková, Ph.D.