301001 Accounting

summer semester 2014 | Last update: 21.06.2023 | Place course on memo list

Department:

Office of the Dean of the Faculty of Law

Instructor:

Mag. Mag. Mag. Barbara Egger-Russe
Mag. Dr. Franz Pegger

Course number:

301001

Title:

Accounting

Type/hours:

VO 3

ECTS credits:

Period:

weekly

Mode of repetition:

each semester

Language of instruction:

German

Learning Outcome:

Imparting the fundamentals of accounting and account balancing; to reach this objective first the fundamentals of accounting will be imparted; given concrete examples, the participants should be able to carry out the accounting. In further consequence the participants should be able to prepare an annual financial statement using different accounting theories (profit and loss account, balance sheet, cash flow statement); furthermore basics of analysing an annual financial statement should be learned.

Contents:

- fundamentals of accounting and account balancing - accounting duty - accounting principles - accounting theories - form of presentation in a balance sheet - assets and their presentation in the balance sheet - liabilities and their presentation in the balance sheet - presentation of profit and loss account - aggregate cost method vs. cost of sales method - concepts of profit under commercial law - concepts of profit under tax law - payment flows and value flows in a company - maintaining real accounts and profit and loss accounts - entry of purchases and sales of individual assets - entry of returns, rebates and discounts - entry of receivables valuations - entry of additions, disposals and depreciations on fixed assets - entry of provisions - entry of accruals and deferrals - preparation of annual financial statements

Methods:

lecture

Assessment:

final written exam

Literature:

Kodex Steuerrecht Kodex Unternehmensrecht Kurt Auer, Buchhaltung + Jahresabschluss

Remarks:

Caution! For students of the faculty of law only!

OLAT:

https://lms.uibk.ac.at/url/RepositoryEntry/3672408082

Start:

03.03.2014

allocated to study field

Faculty of Law

Diploma Programme Law according to the Curriculum 2001

First Part of Studies § 10 Para 1

6. Economics (10 ECTS-Credits, 5 h)

III. Law - Integrated Programme according to the Curriculum 2001

First Part of Studies (§ 3)

6. Economics (10 ECTS-Credits, 5 h)

b) Accounting (6 ECTS-Credits, 3 h)

Dates

Group 0	Export course dates of this group as iCalendar (.ics) Help
Date	Time	Location
Mon 2014-03-03	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-03-10	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-03-17	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-03-24	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-03-31	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-04-07	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-04-28	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-05-05	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-05-12	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-05-19	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-05-26	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-06-02	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Fri 2014-06-06	09.00 - 12.30	SR Josef-Hirn-Straße SR Josef-Hirn-Straße	Barrier-free
Thu 2014-06-12	10.00 - 13.00	Mehrzweckraum Mehrzweckraum	Barrier-free Induction loops for hearing impaired
Mon 2014-06-16	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free
Mon 2014-06-23	17.30 - 20.00	Hörsaal B Hörsaal B	Barrier-free