| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance at theory classes and active participation in practical classes. Coordinator: Dr. Vicente Serra Salvador |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| Textos legales: - Normas de adaptación del Plan General de Contabilidad a las entidades aseguradoras ( Real Decreto 2014/1997, BOE 30/12/1997 y 28/01/1998) Libros y artículos: - Linares Peña, A. (1998) : Contabilidad de entidades aseguradoras. Ed. Mapfre, Madrid. |
| Continguts |
| The Accounting of financial companies introduces the student to the problem of insurance and bank entities, the material being structured around these two blocks. The study of Accounting of insurance entities and part of the objectives and the characteristics of the insurance company is from this perspective, to examine the groups of more important operations. In connection with the credit entities the patrimonial structure of these companies is analysed studying the most significant elements. The last objective is enable bases so that the student to understand and to interpret the state of the bank entities. The program of the subject is the following one: Theme 1. The insurance compnay Theme 2. economic analysis - accountancy of revenues, benefits and expenses Theme 3. classification of revenues and expenses: Technical provisions Theme 4. Diversification of risk: Reassurance and coassurance. Theme 5. Annual accountancy: balance and bill of losses and earnings Theme 6. Credit entities. Theme 7. Patrimonial structures. Personal resources Theme 8..Patrimonial structures External resources Theme 9. Patrimonial structures. Investments Theme 10.Accounting or results. |