040014 VO Rechnungswesen (MA) (2023W)
Labels
Introduction into basic concepts of Financial Accounting
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
Details
Sprache: Englisch
Prüfungstermine
Montag
13.11.2023
18:30 - 20:00
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Montag
22.01.2024
18:30 - 20:00
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Montag
26.02.2024
18:30 - 20:00
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Montag
09.10.
18:30 - 20:45
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Montag
16.10.
18:30 - 20:45
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Montag
23.10.
18:30 - 20:45
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Montag
30.10.
18:30 - 20:45
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Montag
06.11.
18:30 - 20:45
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
written test in class, 45 min, dates are available on u:find.non-programmable calculator, chart of accounts as in the scripts, dictionaryDo not forget student-ID!
registration for each examination via u:spaceThe use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
registration for each examination via u:spaceThe use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Mindestanforderungen und Beurteilungsmaßstab
Exam assessment factor:
Grade - Percentage of points achieved
1 - 88% to 100%
2 - 75% to 87%
3 - 63% to 74%
4 - 51% to 62%
5 - 0% to 50%
Grade - Percentage of points achieved
1 - 88% to 100%
2 - 75% to 87%
3 - 63% to 74%
4 - 51% to 62%
5 - 0% to 50%
Prüfungsstoff
lectures, e-learning (moodle), flipped classroom
Literatur
Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script. (On Moodle!)KPMG (2022) Insights into IFRS. (on moodle)Further supporting literature published in moodle.
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Mo 02.10.2023 16:47
- goals, targets, and framework of Financial Accounting
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluation conceptsTargets:
- making basic entries
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches