040022 VO Financial Accounting I (2021W)
Labels
REMOTE
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: German
Examination dates
Wednesday
26.01.2022
13:15 - 14:45
Digital
Friday
25.02.2022
10:45 - 12:15
Digital
Wednesday
27.04.2022
09:45 - 11:15
Digital
Lecturers
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
Information
Aims, contents and method of the course
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.
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%
- 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
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
- introduction
- cash accounting
- accrual accounting
- Value Added Tax
- opening and closing of accounts
- payment
- fixed assents
- current assets
- evaluation methods
- accruals, liabilitiesAs 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!