117-0042/01 – Accounting of Selected Accounting Entities (UVUJ)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Šárka Kryšková, Ph.D.Subject version guarantorIng. Šárka Kryšková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2013/2014Year of cancellation2018/2019
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
KRY50 Ing. Šárka Kryšková, Ph.D.
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

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:

JONES Rowan and Maurice PENDLEBURY. Public Sector Accounting. 6th ed. Pearson Education Canada, 2010. 160 p. ISBN 978-0273720362. MULLER Thomas and Marques BERGER. IPSAS Explained - A Summary of International Public Sector Accounting Standards. 3rd ed. Hoboken: John Wiley & Sons, Inc., 2017. 368 p. ISBN 978-1-119-41506-0. MULLIGAN A. Elizabeth. Financial Accounting and Reporting Requirements in Life Insurance Companies. Life Office Management, 2002. 200 p. ISBN 978-1579741495.

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

Další požadavky na studenta

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

Full-time form (validity from: 2013/2014 Summer semester, validity until: 2018/2019 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                Písemka Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2016/2017 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2015/2016 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2014/2015 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner