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Course, academic year 2023/2024
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Accounting II - NFAP014
Title: Účetnictví II
Guaranteed by: Department of Probability and Mathematical Statistics (32-KPMS)
Faculty: Faculty of Mathematics and Physics
Actual: from 2018
Semester: summer
E-Credits: 6
Hours per week, examination: summer s.:2/2, C+Ex [HT]
Capacity: unlimited
Min. number of students: unlimited
4EU+: no
Virtual mobility / capacity: no
State of the course: cancelled
Language: Czech
Teaching methods: full-time
Teaching methods: full-time
Guarantor: RNDr. Lucie Mazurová, Ph.D.
Classification: Mathematics > Financial and Insurance Math.
Interchangeability : NMFM302
Annotation -
Insurer financial reporting for mathematicians. Deferral and matching principle, life insurance premium reserves, non-life insurance claims reserves, health insurance premium reserves. Asset and liability measurement principle, fair value, participating life insurance. International financial reporting standard 4 Insurance contracts. Current exit value, cost of capital risk margin. Prerequisite: basics of accounting (Course Accounting 1).
Last update: T_KPMS (15.05.2012)
Aim of the course -

To learn the methods of probabilistic modelling employed in financial reporting of insurance companies

Last update: G_M (06.06.2008)
Literature - Czech

Mandl, P.: Účetní výkaznictví pojišťoven pro matematiky. Matfyzpress, Praha, 2009.

Ministerstvo financí ČR: Účtová osnova a postupy účtování, účetní závěrka pojišťoven. Bilance, Praha, 1996.

Last update: T_KPMS (05.05.2011)
Teaching methods -


Last update: G_M (27.05.2008)
Syllabus -

Accounting of insurance companies. Technical reserves. Analysis of financial statements.

Last update: T_KPMS (05.05.2011)
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