040014 VO Accounting (MA) (2024W)

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

Language: English

Examination dates

Lecturers

Sebastian Moser

Classes (iCal) - next class is marked with N

Monday 07.10. 18:30 - 21:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday 14.10. 18:30 - 21:05 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday 21.10. 18:30 - 21:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday 28.10. 18:30 - 21:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday 04.11. 18:30 - 21:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

Aims, contents and method of the course

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

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

Assessment and permitted materials

written test in class, 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

The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).

Minimum requirements and assessment criteria

Exam assessment factor:
Grade - Percentage of points achieved
1 - 88% to 100%
2 - 75% to 87%
3 - 63% to 74%
4 - 51% to 62%
5 - 0% to 50%

Examination topics

lectures, e-learning (moodle), flipped classroom

Reading list

Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script. (On Moodle!)

KPMG (2023) Insights into IFRS. (on moodle)

Further supporting literature published in moodle.

Association in the course directory

Last modified: Fr 28.02.2025 14:25