406150 VO Accounting

winter semester 2016/2017 | Last update: 24.10.2016 Place course on memo list
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
Block
each semester
German

After completing this course, students are able to:

  • explain the roles and addressees of financial accounting
  • apply the principles of proper accounting (GoB), the specific rules for capitalisation and measurement according to the Austrian corporate code (UGB) and technical concepts in the preparation of financial statements.
  • explain the structure of the balance sheet and the income statement.
  • to critically reflect on the design of accounting rules and to justify and criticise the application of rules to specific cases.
  • explain the role and basics of financial statement analysis and to apply them to examples.

 

Basics of financial accounting; balance sheet theories; principles of proper accounting; rules on capitalisation and measurement according to UGB; basic foundations of financial statement analysis and earnings management; calculation of ratios.

Interactive lecture with examples

written exam

Wagenhofer, A., Bilanzierung und Bilanzanalyse – Eine Einführung, Linde Verlag, 12. Auflage;

Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, 8. Auflage.

 

according to curriculum

not applicable
Students are expected to possess knowledge of the basic ideas and concepts of accounting (according to Austrian commercial school level).
see dates
Group 0
Date Time Location
Thu 2016-10-06
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Teil Pelger
Fri 2016-10-07
10.00 - 12.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Teil Pelger
Thu 2016-10-13
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Teil Pelger
Fri 2016-10-14
10.00 - 12.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Teil Pelger
Thu 2016-10-20
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Teil Pelger
Fri 2016-10-21
10.00 - 12.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Teil Pelger
Thu 2016-10-27
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Teil Pelger
Fri 2016-10-28
10.00 - 12.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Teil Pelger
Thu 2016-11-03
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Teil Kuntner
Fri 2016-11-04
10.00 - 12.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Teil Kuntner
Thu 2016-11-10
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Teil Kuntner
Fri 2016-11-11
10.00 - 12.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Teil Kuntner
Thu 2016-11-17
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Ersatztermin
Fri 2016-11-18
10.00 - 12.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Ersatztermin
Thu 2016-11-24
18.00 - 20.45 Aula (Sowi) Aula (Sowi) Barrier-free Ersatztermin
Fri 2016-11-25
18.00 - 20.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free Ersatztermin