Framework syllabus of lectures:
1. Characteristics of the banking system in the Czech Republic.
2. Czech National Bank - central bank and authority of financial supervision.
3. Chart of accounts and Czech Accounting Standards for banks - differences between the accounting procedures of banks and business entities.
4. Accounting procedures according to the individual accounting classes - accounting of cash operations and accounting with CNB, interbank payments and clients deposits, accounting of loans and adjustments to receivables, accounting of securities, settlement relations, accounting of fixed assets and inventories, accounting of provisions, expenses and income.
5. Annual accounts and financial statements and audit of financial statements.
6. Legislation rules of insurance companies and characteristics of insurance market entities.
7. Chart of accounts and Czech Accounting Standards for insurance companies - differences between the accounting procedures of insurance companies and business entities.
8. Accounting procedures according to the individual accounting classes - accounting of investments, i.e. financial investments, fixed assets and inventories, receivables and payables from insurance, other clearing relationships, equity, provisions, expenses and income.
9. Annual accounts and financial statements and audit of financial statements.
1. Characteristics of the banking system in the Czech Republic.
2. Czech National Bank - central bank and authority of financial supervision.
3. Chart of accounts and Czech Accounting Standards for banks - differences between the accounting procedures of banks and business entities.
4. Accounting procedures according to the individual accounting classes - accounting of cash operations and accounting with CNB, interbank payments and clients deposits, accounting of loans and adjustments to receivables, accounting of securities, settlement relations, accounting of fixed assets and inventories, accounting of provisions, expenses and income.
5. Annual accounts and financial statements and audit of financial statements.
6. Legislation rules of insurance companies and characteristics of insurance market entities.
7. Chart of accounts and Czech Accounting Standards for insurance companies - differences between the accounting procedures of insurance companies and business entities.
8. Accounting procedures according to the individual accounting classes - accounting of investments, i.e. financial investments, fixed assets and inventories, receivables and payables from insurance, other clearing relationships, equity, provisions, expenses and income.
9. Annual accounts and financial statements and audit of financial statements.