117-0448/01 – 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 graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageCzech
Year of introduction2013/2014Year of cancellation2020/2021
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
Part-time Credit and Examination 6+6

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

This subject primarily concentrates on particularity of accounting of some selected accounting entities and 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. Prague: Trade Links, 2012. 459 p.

Additional study materials

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Další podmínky nejsou stanoveny.

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

Part-time form (validity from: 2013/2014 Summer semester, validity until: 2020/2021 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                písemka Written test 40  21 2
        Examination Examination 60  30 3
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2018/2019 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 1 Choice-compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 1 Choice-compulsory study plan
2016/2017 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 1 Choice-compulsory study plan
2015/2016 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 1 Choice-compulsory study plan
2014/2015 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 1 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration K Czech Ostrava 1 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T055) Public Economics and Administration (02) Public Economics and Administration K Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2016/2017 Summer