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Lecturer(s)
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Malíková Olga, Ing. Ph.D.
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Course content
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Lectures (topics): I. Introduction (accounting regulation) II. Accounting for subjects providing financial services 1. Characteristic features of accounting in banks and financial institutions (the definition of a financial institution and its activities, accounting legislation, bank equity measurement, accounting classes, aspects of analytic accounts creation, chart of accounts). 2. Individual financial statements of financial institutions - bank accounting statements specifications. 3. Consolidated financial statement - consolidation methods, consolidated balance sheet, consolidated income statement, a content specification of the financial statement attachment. 4. Money operation, interbank clearing, active and passive trades and their projection in accounting records. 5. Securities - their definition and accounting records (securities for sale, trading, holding; and issued securities). III. Accounting for subject providing insurance services 1. Concepts definition ( tasks of insurance companies, basic terminology, accounting legislation, insurance equity measurement, accounting classes, aspects of analytic accounts creation, chart of accounts, drafting a chart of accounts). 2. Individual and consolidated financial statements of an insurance company (financial statements, consolidation of financial statements). 3. Technical and non-technical accounts in insurance companies accounting (the system of tracking costs and profits, profit and loss statements). 4. Investment in insurance (definition, valuation and accounting tracking of entries v accounting class 1). 5. Selected operations in insurance and guarantee activities. Technical provision. IV. Accounting for non-governmental organisations 1. Classification of non-profit organisations, characteristics, and legislation governing their accounting. 2. Public benefit corporations - specific features of accounting journal entries. Specific features of the public sector organisations' accounting statements. State accounting. 3. Selected issues on NGO's financial statements.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing), E-learning, Students' self-study
- Class attendance
- 42 hours per semester
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Learning outcomes
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The subject follows the courses Accounting I and II. Students will broaden their knowledge in accounting of subjects providing financial and insurance services (banks, insurance companies). Further, they will obtain information on accounting systems of subjects providing services which are not primarily set up to generate profit and do business ( e.g. clubs, charitable foundations, public benefit corporations, public administration departments, etc.).
Students obtain knowledge in given course in accordance with requirements and course programme. Obtained knowledge is important for financial management, financial analysis, bavhelor/diploma thesis and practise.
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Prerequisites
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Study of the course requires obtained knowledge of Accounting I. and II. (UC1 - credits; UC2 - graded)
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Assessment methods and criteria
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Written exam, Student's performance analysis
For successful completing a course, it is necessary to fulfil these conditions - - successfully passing a written test for min. 65 %, i.e. successful answer of theoretical questions.
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Recommended literature
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Prováděcí vyhlášky k zákonu o účetnictví, č. 501, 502, 504 a 410.
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Zákon č. 563/1991 Sb., o účetnictví.
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DOBROZEMSKÝ, V. a J. STEJSKAL. Nevýdělečné organizace v praxi. Praha, 2017. ISBN 978-80-7552-476-8.
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NEBUŽELSKÁ, M. Hlavní a vedlejší činnost neziskových organizací v účetnictví a daních. Praha, 2017. ISBN 978-80-87367-76-6.
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PROKŮPKOVÁ, D. Průvodce účetnictvím veřejných financí. Praha, 2016. ISBN 978-80-86689-54-8.
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