406150 VO Financial Reporting and Financial Statement Analysis

winter semester 2019/2020 | Last update: 13.11.2019 Place course on memo list
406150
VO Financial Reporting and Financial Statement Analysis
VO 2
4
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, neueste Auflage 2019.

 

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 0
Date Time Location
Mon 2019-11-18
10.00 - 11.45 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2019-11-19
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2019-11-26
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free
Fri 2019-11-29
12.00 - 13.45 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2019-12-03
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free
Fri 2019-12-06
12.00 - 13.45 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2019-12-10
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free
Fri 2019-12-13
12.00 - 13.45 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2020-01-07
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free
Fri 2020-01-10
12.00 - 13.45 HS 1 (Sowi) HS 1 (Sowi) Barrier-free
Tue 2020-01-14
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free
Fri 2020-01-17
12.00 - 13.45 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2020-01-21
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free
Fri 2020-01-24
12.00 - 13.45 Aula (Sowi) Aula (Sowi) Barrier-free
Tue 2020-01-28
14.00 - 15.45 Aula (Sowi) Aula (Sowi) Barrier-free Ersatztermin
Fri 2020-01-31
12.00 - 13.45 Aula (Sowi) Aula (Sowi) Barrier-free Ersatztermin