040148 VO Rechnungswesen (MA) (2022S)
Labels
DIGITAL
ATTENTION: Registration for this course starts 10.02.2020 and will be open the entire semester!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 25.04.2022 18:30 - 20:30 Digital
- Montag 27.06.2022 18:30 - 20:00 Digital
- Montag 19.09.2022 18:30 - 20:00 Digital
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Asynchron: Due to Corona pandemic, the lecture in winter term 2022 will be online. The corresponding lecture videos will be online for 3 days beginning with the lecture date and time.
- Montag 28.02. 18:30 - 20:30 Digital
- Montag 07.03. 18:30 - 20:30 Digital
- Montag 14.03. 18:30 - 20:30 Digital
- Montag 21.03. 18:30 - 20:30 Digital
- Montag 28.03. 18:30 - 20:30 Digital
- Montag 04.04. 18:30 - 20:30 Digital
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Online exam:
Exam via moodle, 45 minutes + 10 additional minutes for uploading your solution; dates available on u:find.
Open-Book, third persons or their solutions are not allowed, exams will be checked on similarities; additional oral inquiries are possible.
Registration for each examination via u:space.
Additional information can be found on moodle and the course u:find.
Exam via moodle, 45 minutes + 10 additional minutes for uploading your solution; dates available on u:find.
Open-Book, third persons or their solutions are not allowed, exams will be checked on similarities; additional oral inquiries are possible.
Registration for each examination via u:space.
Additional information can be found on moodle and the course u:find.
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 (2020) Insights into IFRS. (on moodle)
Further supporting literature published in moodle.
KPMG (2020) Insights into IFRS. (on moodle)
Further supporting literature published in moodle.
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Do 11.05.2023 11:27
- 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