Universität Wien
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040014 VO Accounting (MA) (2025W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften
MIXED

Introduction into basic concepts of Financial Accounting
Mo 06.10. 18:30-21:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock

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Details

Language: English

Lecturers

    Classes (iCal) - next class is marked with N

    • Monday 13.10. 18:30 - 21:00 Digital
    • Monday 20.10. 18:30 - 21:00 Digital
    • Monday 27.10. 18:30 - 21:00 Digital
    • Monday 03.11. 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 (2024) Insights into IFRS. (on moodle)

    Further supporting literature published in moodle.

    Association in the course directory

    Last modified: Fr 27.06.2025 00:01