Universität Wien
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040014 VO Accounting (MA) (2020W)

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).
Register/Deregister for this course

Details

max. 60 participants
Language: English

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

Asynchron: Due to Corona pandemic, the lecture in winter term 2020 will be online. The corresponding lecture videos will be online for 3 days beginning with the lecture date and time.

  • Monday 05.10. 18:30 - 20:30 Digital
  • Monday 12.10. 18:30 - 20:30 Digital
  • Monday 19.10. 18:30 - 20:30 Digital
  • Wednesday 28.10. 18:30 - 20:30 Digital
  • Wednesday 04.11. 18:30 - 20:30 Digital

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

As long as necessary, there will be online exams. This will be evaluated for every exam.

Online exam (as long as necessary):
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.

When there's a possibility according to Corona regulations (will be published on time):
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 (2019) Insights into IFRS.
Additional literature is available on moodle

Association in the course directory

Last modified: Fr 12.05.2023 00:12