Universität Wien FIND

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040014 VO Accounting (MA) (2016W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

Introduction into basic concepts of Financial Accounting


max. 50 participants
Language: English

Examination dates


Classes (iCal) - next class is marked with N

Monday 03.10. 08:00 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Monday 17.10. 08:00 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Thursday 17.11. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock


Aims, contents and method of the course

- goals, targets, and framework of Financial Accounting
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluaction concepts

Assessment and permitted materials

written test on 28 November 2016, 3.30 p.m., HS 4 (45 minutes)

non-programmable calculator, chart of accounts as in the scripts, dictionary

Do not forget student-ID!
registration for each examination via u:space

Minimum requirements and assessment criteria

- making basic entries
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches

Examination topics

lectures, e-learning (moodle)

Reading list

Association in the course directory

Last modified: Mo 07.09.2020 15:28