117-0308/02 – Accounting of the Insurance Companies (UP)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Marie Lichnovská, Ph.D.Subject version guarantorIng. Marie Lichnovská, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
LIH80 Ing. Marie Lichnovská, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+1

Subject aims expressed by acquired skills and competences

Student will be able to 1. characterize the legislation of insurance companies 2. debate about the theoretical solutions of accounting in insurance companies 3. identify the specifics of insurance companies accounting 4. analyze the practical processes of insurance companies accounting

Teaching methods

Lectures
Tutorials

Summary

The subject is focused on specificities of life and general insurance accounting, on generation and exhaustion of reserves, property bookkeeping, costs, incomes and economical result.

Compulsory literature:

BOKŠOVÁ, Jiřina. Účetnictví komerčních pojišťoven – specifika v ČR. 1. vyd. Praha: Wolters Kluwer ČR, 2010. 380 s. ISBN 978-80-7357-521-2. DUCHÁČKOVÁ, Eva. Principy pojištění a pojišťovnictví. 3. vyd. Praha: Ekopress, 2009. 224 s. ISBN 978-80-86929-51-4. JÍLEK, Josef a Jitka SVOBODOVÁ. Účetnictví bank a finančních institucí 2008. 6. vyd. Praha: Grada Publishing, 2008. 584 s. ISBN 978-80-247-2575-8.

Recommended literature:

HULEŠ Jan a Jana HORNIGOVÁ. Účetnictví pojišťoven. 2. vyd. Praha: Linde, 2009. 288 s. ISBN 978-80-7201-753-9.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Legal substance and signification of life and nonlife insurance companies. Account classification of insurance companies, specificities of accounting. Specificities of financial placement and his accounting. Intangible and tangible property and ways of its accounting. Cash values, inventory and their accounting. Outstanding and liabilities from direct insurance and their security, other outstanding and liabilities. Capital accounts and long-term liabilities. Insurance company reserves, accounting of their creation and their usage of share reinsurer including. Costs and revenues of insurance company; temporal adjustment of costs and revenues. Creation and usage economic results, financial statements.

Conditions for subject completion

Full-time form (validity from: 2011/2012 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Exercises evaluation Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Choice-compulsory study plan
2012/2013 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Choice-compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Choice-compulsory study plan
2011/2012 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner