406166 VU Accounting and Financial Reporting
winter semester 2024/2025 | Last update: 29.09.2025 | Place course on memo list406166
VU Accounting and Financial Reporting
VU 2
4
weekly
each semester
German
Upon completing this lecture, students should have a good knowledge of the content of balance sheets, income statements and cash flow statements. This should enable them to analyze financial statements.
Components of financial statements (balance sheet, income statement, notes); recognition and measurement of assets and liabilities according to Austrian GAAP (UGB); basics of financial analysis
Lecture, case-based illustrations, discussion
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
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Group 0
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| Date | Time | Location | ||
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Wed 2025-01-08
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09.00 - 12.15 | online (RSW) online (RSW) | ||
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Fri 2025-01-10
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09.00 - 12.15 | online (RSW) online (RSW) | ||
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Mon 2025-01-13
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15.00 - 18.15 | Besprechungsraum RSW Besprechungsraum RSW | Barrier-free | |
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Fri 2025-01-17
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09.00 - 12.00 | online (RSW) online (RSW) | ||
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Fri 2025-01-24
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09.00 - 12.00 | online (RSW) online (RSW) | ||
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Wed 2025-01-29
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08.00 - 11.30 | online (RSW) online (RSW) | ||
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Fri 2025-01-31
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10.00 - 12.00 | Besprechungsraum RSW Besprechungsraum RSW | Barrier-free | Klausur |