Understanding the basic elements of accounting, accounting planning, analysis and control of insurance companies. The basic concepts of insurance accounting, chart of accounts, accounting statements, andestablishment of premium funds, earned premiums, unearned premiums, paid claims for damages, prevention, safety reserves, capital risk management, fund placement, mathematical reserves, the determination of income, types of results, capital competence. Audit of financial statements of insurance companies. Consideration of the most important phase of the audit process, audit planning, conducting evidentiary tests, the overall analysis, writing reports. Internal control and internal audit in insurance societies. The solvency of insurance companies.