406150 VO Financial Reporting and Financial Statement Analysis

winter semester 2020/2021 | Last update: 27.01.2021 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, 14. Auflage;

Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, 10. 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 0
Date Time Location
Tue 2020-11-17
14.00 - 15.45 eLecture - online eLecture - online
Fri 2020-11-20
12.00 - 13.45 eLecture - online eLecture - online
Tue 2020-11-24
14.00 - 15.45 eLecture - online eLecture - online
Fri 2020-11-27
14.00 - 15.45 eLecture - online eLecture - online
Tue 2020-12-01
14.00 - 15.45 eLecture - online eLecture - online
Fri 2020-12-04
12.00 - 13.45 eLecture - online eLecture - online
Fri 2020-12-11
12.00 - 13.45 eLecture - online eLecture - online
Tue 2020-12-15
14.00 - 15.45 eLecture - online eLecture - online
Fri 2020-12-18
12.00 - 13.45 eLecture - online eLecture - online
Fri 2021-01-08
12.00 - 13.45 eLecture - online eLecture - online
Tue 2021-01-12
14.00 - 15.45 eLecture - online eLecture - online
Fri 2021-01-15
12.00 - 13.45 eLecture - online eLecture - online
Tue 2021-01-19
14.00 - 15.45 eLecture - online eLecture - online
Fri 2021-01-22
12.00 - 13.45 eLecture - online eLecture - online
Tue 2021-01-26
14.00 - 15.45 eLecture - online eLecture - online
Fri 2021-01-29
12.00 - 13.45 eLecture - online eLecture - online