117-0044/01 – Accounting of Banks and Insurance Companies (UBP)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Šárka Kryšková, Ph.D. | Subject version guarantor | Ing. Šárka Kryšková, Ph.D. |
| Study level | undergraduate or graduate | | |
| | Study language | Czech |
| Year of introduction | 2013/2014 | Year of cancellation | 2021/2022 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
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.
Teaching methods
Lectures
Tutorials
Summary
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.
Compulsory literature:
Recommended literature:
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. 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.
Conditions for subject completion
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction