117-0042/01 – Accounting of Selected Accounting Entities (UVUJ)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | Ing. Šárka Kryšková, Ph.D. | Subject version guarantor | Ing. Šárka Kryšková, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2013/2014 | Year of cancellation | 2018/2019 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
1. To characterize the some selected accounting entities governed by Decree No. 410/2009 Coll.
2. To define the basic conceptions and orient in actual legislation of some selected accounting entities.
3. To understand the specifics of accounting of some selected accounting entities.
4. To explain the importance and principles of financial control, review of the economy and audit the financial statements of some selected accounting entities.
5. To characterize the specifics of health insurance companies accounting and
their activities.
6. To understand the creation and usage of funds according to legal provisions.
Teaching methods
Lectures
Tutorials
Summary
The content of the course is to familiarize with the legal nature and specifics of accounting of selected accounting entities. One part of the lectures is focused on accounting issues in some selected accounting entities (territorial self-government units, voluntary unions of municipalities, organizational units of the state, state funds, regional councils of cohesion regions, allowance organizations) and the second part of the lectures deals with the accounting of health insurance companies with an emphasis on funds of health insurance companies.
Compulsory literature:
Recommended literature:
ACCOUNTING LEGISLATION IN 2012. Accounting Act, Decree on Double-Entry Accounting, Czech Accounting Standards, Act on Auditors. Praague: Trade Links, 2012. 459 p.
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Other conditions are not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Some selected accounting entities
- Characteristic of some selected accounting entities governed by Decree No. 410/2009 Coll.
- Actual legislation of some selected accounting entities
- The specifics of accounting of some selected accounting entities
- Financial control, review of the economy and audit of the financial statements of some selected accounting entities
Health insurance companies
- Characteristic of health insurance companies and their actual legislation
- Accounting of health insurance companies
- Creation and usage of funds
- Financial statements and annual report of health insurance companies
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction