040014 VO Accounting (MA) (2019W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

Introduction into basic concepts of Financial Accounting

Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 60 participants

Language: English

Examination dates

Monday 18.11.2019 17:15 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß Monday 27.01.2020 16:45 - 17:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß Monday 24.02.2020 17:45 - 19:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

Lecturers

Sebastian Moser

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