117-0815/01 – Accounting of Health Insurance Companies (UZP)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Marie Lichnovská, Ph.D.Subject version guarantorIng. Marie Lichnovská, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2006/2007Year of cancellation2010/2011
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
Distance Credit and Examination 1+1
Lifelong Credit and Examination 1+1

Subject aims expressed by acquired skills and competences

Student will be able to 1. to characterize the specifics of health insurance companies accounting and thein activities. 2. to compare the creation and usage of fonds according to legal provisions 3. to integrate the health instance to wider framework of system of insurance

Teaching methods

Lectures
Tutorials

Summary

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.

Recommended literature:

Zákon č. 563/91 Sb. o účetnictví, v platném znění

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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Conditions for subject completion

Lifelong form (validity from: 1960/1961 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 3
        Exercises evaluation Credit 45 (45) 0 3
                Written exam Written test 45  0 3
        Examination Examination 55 (55) 0 3
                Written examination Written examination 55  0 3
Mandatory attendence participation:

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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
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes C Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes C Czech Ostrava 1 Compulsory study plan
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes C Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes C Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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