Zakres tematyczny przedmiotu „Rachunkowość instytucji ubezpieczeniowych"
Scope of „Insurance Accountancy" lecture

Summary/Abstract: Lecture on ..Insurance Accountancy' should be doing in 15 hours for students, which study accountancy in two hours blocks. Scope of the lecture should consist of following themes: 1. Essence and scope of insurance activity. 2. Specificity of insurance accountancy. 3. Structure of the balance sheet elements. 4. Essence of the insurance technical reserves in insurers. 5. Determinants creating income statement in insurance companies. 6. Establish of technical and general income statement. 7. Insurance companies statements.

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