LFU:online

Department of Accountancy, Taxation and Auditing Department of Accountancy, Taxation and Auditing

Mag. Dr. Franz Pegger Mag. Dr. Franz Pegger
Univ.-Prof. i. R. Dr. Rudolf Steckel Univ.-Prof. i. R. Dr. Rudolf Steckel, +43 512 507 71220

406150

VO Accounting

VO 3

5

positive completion of the mandatory course referred to in § 6 Abs. 1 Z 1 Einführung in die Betriebswirtschaft und § 6 Abs. 1 Z 2 Einführung in die Volkswirtschaft

weekly

each semester

German

Upon completing this lecture, students should have a good knowledge of the content of balance sheets, income statements and cash flow statements. This should enable them to analyze financial statements.

Structure of balance sheets, income statements, cash flow statements, complementary instruments (asset analysis), accounting and valuation of assets and liabilities according to the UGB, fundamental financial ratios allowing the assessment of the liquidity and the profitability of a corporation.

Lecture, exercises requiring the application of the course content.

written exam

Egger, Samer, Bertl, Der Jahresabschluss nach dem Unternehmensgesetzbuch, Bd. 1, Der Einzelabschluss - Erstellung und Analyse, Linde Verlag, n. A. (die Auflistung der relevanten Kapitel -> siehe e-campus bzw. Homepage); Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, n. A.

Students are expected to possess knowledge of the basic ideas and concepts of accounting (according to Austrian commercial school level).