Universität Wien FIND

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Further information about on-site teaching can be found at https://studieren.univie.ac.at/en/info.

040014 VO Accounting (MA) (2019W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

Introduction into basic concepts of Financial Accounting

Registration/Deregistration

Details

max. 60 participants
Language: English

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

Monday 07.10. 18:30 - 20:45 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 14.10. 18:30 - 21:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 21.10. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 28.10. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 04.11. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 11.11. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock

Information

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 evaluation concepts

Assessment and permitted materials

written test, 45 min, dates are available on u:find.

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

1 final test. upto 49,0% 5, 49,5%-62,5% 4, 63,0%-75,0% 3, 75,5%-87,5% 2, 88,0%-100% 1.

Examination topics

lectures, e-learning (moodle)

Reading list

Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script. (available on moodle)
KPMG (2018) Insights into IFRS.
Additional literature is available on moodle

Association in the course directory

Last modified: Mo 07.09.2020 15:19