LFU:online

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, according to UGB.

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

Lectures, case studies, as well as discussions

solving exercise sheets (mainly written), interim and final exam (written) and (continuous) in-class participation

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

In case you have passed the PS Externes Rechnungswesen before the winter term 2019/20, please do not enroll in the Modul Externes Rechnungswesen, because the PS Bilanzierung and Bilanzanalyse as well the VU Technik der Buchhaltung are credited. An enrollment for VO Bilanzierung und Bilanzanalyse is not necessary. Please send an e-mail to maria.liedmayr@uibk.ac.at to get enrolled in the OLAT course of the lecture. To register for the exam students contact the Prüfungsreferat.

Presence at all dates is compulsory, in case of unexcused abscence ( even at the first date) deregistration is the consequence