Course Unit Code | 117-0044/01 |
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Number of ECTS Credits Allocated | 4 ECTS credits |
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Type of Course Unit * | Choice-compulsory |
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Level of Course Unit * | Second Cycle |
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Year of Study * | First Year |
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Semester when the Course Unit is delivered | Summer Semester |
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Mode of Delivery | Face-to-face |
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Language of Instruction | Czech |
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Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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Name of Lecturer(s) | Personal ID | Name |
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| KRY50 | Ing. Šárka Kryšková, Ph.D. |
Summary |
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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. |
Learning Outcomes of the Course Unit |
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1. To characterize the accounting entity, governed by notice no. 501/2002 Sb.
2. To characterize the accounting entity, governed by notice no. 502/2002 Sb.
3. To orientate in banks and insurance companies legislation.
4. To understand the diversity in accounting of banks and insurance companies. |
Course Contents |
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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.
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Recommended or Required Reading |
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Required Reading: |
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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. |
BOKŠOVÁ, Jiřina. Účetnictví komerčních pojišťoven – specifika v ČR. Praha: Wolters Kluwer ČR, 2010. 380 s. ISBN 978-80-7357-521-2.
CIPRA, Michal. Účetnictví bank a některých jiných finančních institucí 2017. Opava: Final, s.r.o., 2018. 700 s. ISBN 978-80-902657-6-9.
HULEŠ, Jan. Účetnictví pojišťoven - Kapitoly z historie účetního práva. Praha: Leges, 2018. 240 s. ISBN 978-80-7502-282-0. |
Recommended Reading: |
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HULL, John. Risk management and financial institutions. 4th ed. Hoboken: Wiley, 2015. ISBN 978-1-118-95594-9.
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. |
DUCHÁČKOVÁ, Eva. Pojištění a pojišťovnictví. Praha: Ekopress, 2015. 306 s. ISBN 978-80-87865-25-5.
HULEŠ, Jan a Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. vyd. Praha: Linde, 2009. 287 s. ISBN 978-80-7201-753-9.
POLOUČEK, Stanislav. Bankovnictví. 2. vyd. V Praze: C. H. Beck, 2013. ISBN 978-80-7400-491-9. |
Planned learning activities and teaching methods |
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Lectures, Tutorials |
Assesment methods and criteria |
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Task Title | Task Type | Maximum Number of Points (Act. for Subtasks) | Minimum Number of Points for Task Passing |
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Exercises evaluation | Credit | 85 (85) | 85 |
Písemka | Written test | 85 | 85 |