LFU:online

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

Grundlagenliteratur

• Egger/Bertl/Hirschler/Mittelbach-Hörmanseder (2019), Der Jahresabschluss nach dem UGB, Band 3, Jahresabschlussanalyse und Unternehmensplanung mit Kennzahlen https://www.lindedigital.at/#id:fb-jahresab-ugb-bd3-2018
• Wagenhofer (2019): Bilanzierung und Bilanzanalyse, 14. Auflage, Linde Verlag https://www.lindedigital.at/doc-id/fb-bilanzanalyse-14
• Egger/Samer/Bertl (2022): Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 1, Der Einzelabschluss – Erstellung, Prüfung, Veröffentlichung. Linde Verlag https://www.lindedigital.at/#id:fb-jahresab-ugb-bd1-2022

according to curriculum