Universität Wien FIND

040022 VO Financial Accounting I (2021W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften


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


Language: German

Examination dates


Classes (iCal) - next class is marked with N

Monday 22.11. 13:15 - 16:30 Digital
Wednesday 24.11. 15:00 - 16:30 Digital
Monday 29.11. 13:15 - 16:30 Digital
Wednesday 01.12. 15:00 - 16:30 Digital
Monday 06.12. 13:15 - 16:30 Digital
Monday 13.12. 13:15 - 16:30 Digital
Wednesday 15.12. 15:00 - 16:30 Digital
Monday 10.01. 13:15 - 16:30 Digital
Wednesday 12.01. 15:00 - 16:30 Digital
Monday 17.01. 15:00 - 16:30 Digital
Wednesday 19.01. 15:00 - 16:30 Digital


Aims, contents and method of the course

It addresses to students in the core phase of BWL, IBWL and the EC “Grundlagen”. that’s why, explicitly designed for students without not or little knowledge in financial accounting. It is necessary to pass this course in order to enter the subsequent course “Bilanzierung”.

The content comprises
- introduction
- cash accounting
- accrual accounting
- Value Added Tax
- opening and closing of accounts
- payment
- fixed assents
- current assets
- evaluation methods
- accruals, liabilities

As the course is classified as lecture, you need not be present, however, it is recommended to be present and participate in voluntary quizzes.

You need to register for the test. In case you are registered but do not come to the test without a valid excuse, you are not allowed to present yourself for the following exam.

This class is exclusively taught online in the WS 2021/22.

This class is exclusively taught online in the WS 2021/22. There will be synchronous as well as asynchronous elements. The synchronous elements take part within the time slots given above. The course will not be recorded!

You are welcome to the lecture any time!

Assessment and permitted materials

written exam, 90 minutes
1 final test, 100%
There will be four examination dates (end of this semester; start, mid and end of the following semester)
You have to register for each single date via u:space.

Minimum requirements and assessment criteria

- applying accrual accounting
- solving simple evaluation exercises
- understanding the procedures of double-entry bookkeeping
- preparing for the lecture “Bilanzierung”
- understanding the necessity of financial accounting for managerial accounting
- training!!!

one final test, grade 4: 50.0%-62.5%, grade 3 63%-75%, grade 2 75.5%-87.5%, grade 1 88%-100%

Examination topics

lecture, moodle

Reading list

Michaela Schaffhauser-Linzatti: VO Buchhaltung (Skriptum), Facultas, current edition
Michaela Schaffhauser-Linzatti: Rechnungswesen Schritt für Schritt, Facultas, current edition;
Michaela Schaffhauser-Linzatti: Klausurensammlung, Facultas, current edition

Association in the course directory

Last modified: Fr 12.05.2023 00:12