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Terminated in academic year 2012/2013

Accounting of the Insurance Companies

Type of study MasterFollow-up Master
Language of instruction Czech
Code 117-0308/01
Abbreviation UP
Course title Accounting of the Insurance Companies
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Marie Lichnovská, Ph.D.

Subject syllabus

Legal substance and signification of life and nonlife insurance companies.
Account classification of insurance companies, specificities of accounting.
Specificities of financial placement and his accounting.
Intangible and tangible property and ways of its accounting.
Cash values, inventory and their accounting.
Outstanding and liabilities from direct insurance and their security, other outstanding and liabilities.
Capital accounts and long-term liabilities.
Insurance company reserves, accounting of their creation and their usage of share reinsurer including.
Costs and revenues of insurance company; temporal adjustment of costs and revenues.
Creation and usage economic results, financial statements.


Literature

BOKŠOVÁ, Jiřina. Účetnictví komerčních pojišťoven – specifika v ČR. 1. vyd. Praha: Wolters Kluwer ČR, 2010. 380 s. ISBN 978-80-7357-521-2.
DUCHÁČKOVÁ, Eva. Principy pojištění a pojišťovnictví. 3. vyd. Praha: Ekopress, 2009. 224 s. ISBN 978-80-86929-51-4.
JÍLEK, Josef a Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2008. 6. vyd. Praha: Grada Publishing, 2008. 584 s. ISBN 978-80-247-2575-8.

Advised literature

HULEŠ Jan a Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. vyd. Praha: Linde, 2009. 288 s. ISBN 978-80-7201-753-9.