117-0042/02 – 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 | Choice-compulsory type B |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2013/2014 | Year of cancellation | |
| 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.
Additional study materials
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:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction