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Course, academic year 2023/2024
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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)


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.

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