406150 VO Accounting
winter semester 2017/2018 | Last update: 09.10.2017 | Place course on memo list406150
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, 13. Auflage;
Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, 9. Auflage.
according to curriculum
Students are expected to possess knowledge of the basic ideas and concepts of accounting (according to Austrian commercial school level).
see dates
Group 1
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Pelger C. | ||||
Date | Time | Location | ||
Thu 2017-10-05
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2017-10-06
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10.00 - 12.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Thu 2017-10-12
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Mon 2017-10-16
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11.00 - 13.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Thu 2017-10-19
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2017-10-20
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10.00 - 12.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Fri 2017-10-27
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10.00 - 12.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Mon 2017-10-30
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10.00 - 12.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Thu 2017-11-23
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | Ersatztermin |
Fri 2017-11-24
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10.00 - 12.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | Ersatztermin |
Group 2
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Kuntner E. | ||||
Date | Time | Location | ||
Thu 2017-11-09
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2017-11-10
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10.00 - 12.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Thu 2017-11-16
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | |
Fri 2017-11-17
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10.00 - 12.45 | HS 1 (Sowi) HS 1 (Sowi) | Barrier-free | |
Thu 2017-11-30
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | Ersatztermin |
Thu 2017-12-07
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18.00 - 20.45 | Aula (Sowi) Aula (Sowi) | Barrier-free | Ersatztermin |