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040014 VO Accounting (MA) (2019W)
Labels
Introduction into basic concepts of Financial Accounting
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
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
Assessment and permitted materials
written test, 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:space
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 approaches1 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.
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches1 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
KPMG (2018) Insights into IFRS.
Additional literature is available on moodle
Association in the course directory
Last modified: Mo 07.09.2020 15:19
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluation concepts