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Accounting 2 - NMFM302

Title:	Účetnictví 2
Guaranteed by:	Department of Probability and Mathematical Statistics (32-KPMS)
Faculty:	Faculty of Mathematics and Physics
Actual:	from 2021
Semester:	summer
E-Credits:	5
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:	not taught
Language:	Czech
Teaching methods:	full-time
Teaching methods:	full-time

Guarantor:	RNDr. Lucie Mazurová, Ph.D.
Class:	M Bc. FM M Bc. FM > Povinné
Classification:	Mathematics > Financial and Insurance Math.
Co-requisite :	NMFM101, NMFM303
Interchangeability :	NMFM338
Is interchangeable with:	NFAP014

Annotation -

Last update: G_M (15.05.2012)

Insurer financial reporting for mathematicians. Required course for bachelor's program in Financial mathematics.

Aim of the course -

Last update: G_M (24.04.2012)

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

Course completion requirements -

Last update: RNDr. Lucie Mazurová, Ph.D. (29.10.2019)

Conditions for the exercise class credit: 2 written exams (at least 50 of points from both exams). Each written exam can be retaken once.

The exercise class credit is necessary for the participation in the exam.

Literature -

Last update: RNDr. Lucie Mazurová, Ph.D. (29.10.2019)

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 (24.04.2012)

Lecture+exercises.

Requirements to the exam -

Last update: RNDr. Lucie Mazurová, Ph.D. (29.10.2019)

Oral exam with written preparation. Requirements for the exam consist of the entire extent of the lecture.

Syllabus -

Last update: RNDr. Lucie Mazurová, Ph.D. (26.04.2018)

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