117-0042/02 – 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 graduate
Study languageCzech
Year of introduction2013/2014Year of cancellation
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.
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. 5th ed. Financial Times Prentice Hall, 2000. 278 p. ISBN 978-0-273-64626-6. MULLER Thomas and Marques BERGER. IPSAS Explained: A Summary of International Public Sector Accounting Standards. 2nd ed. Hoboken: John Wiley & Sons, Inc., 2012. 256 p. ISBN 978-1-118-36871-8. 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:

Framework syllabus of lectures: 1. Legal regulation and characteristics of territorial self-government units, voluntary unions of municipalities, organizational units of the state, state funds, regional councils of cohesion regions and allowance organizations. 2. Accounting legislation and budget structure, mandatory chart of accounts. 3. Accounting according to particular standards and account classes. Financial statements, financial inspection, review of financial statements and audit of financial statements. 4. Theoretical basis of health insurance, health insurance system in the Czech Republic, legal basis, classification and importance of health insurance companies, activities of health insurance companies and their accounting. 5. Accounting according to particular standards and accounting classes. 6. Health insurance funds, accounting of their creation and use. 7. Annual accounts (financial statements), management, annual reports and financial statements of health insurance companies.

Conditions for subject completion

Full-time form (validity from: 2013/2014 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: Attendance at seminars is set at a minimum of 75%.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2019/2020 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory type B study plan
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Choice-compulsory study plan
2018/2019 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2017/2018 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Choice-compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2016/2017 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2015/2016 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2014/2015 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner