Subjects

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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

Opinion survey results Examination dates Schedule Noticeboard

Annotation -

Last update: T_KPMS (15.05.2012)

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).

Aim of the course -

Last update: G_M (06.06.2008)

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

Literature - Czech

Last update: T_KPMS (05.05.2011)

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

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

Teaching methods -

Last update: G_M (27.05.2008)

Lecture+exercises.

Syllabus -

Last update: T_KPMS (05.05.2011)

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