LFU:online

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

Thomas Arnold Dilger, BA MA Thomas Arnold Dilger, BA MA

406165

PS Financial Accounting

PS 1

2,5

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

Block

each semester

German

At the end of this lecture students will be able to read balance sheets, income statements, as well as cash flow statements and understand how they describe a company's activities: Moreover, students will be able to draw up an annual financial statement.

Deepening the knowledge covered in the lecture by means of numerical examples and case studies.

Lectures, case studies, as well as discussions

In the proseminar two exams are written.

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 OLAT bzw. Homepage); Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, n. A.

see dates