Universität Wien

040022 VO Financial Accounting I (2025W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Moodle

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

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Thursday 20.11. 09:45 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 27.11. 09:45 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 04.12. 09:45 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 11.12. 09:45 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 17.12. 18:30 - 21:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 08.01. 09:45 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 15.01. 09:45 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

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.

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.

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).

BONUS POINTS: from an online multiple-choice quiz (only for sessions taught by Frau Schaffhauser-Linzatti)
- maximum: equal to 10% of the final test points (total course maximum 110%).
- however, the bonuspoints can only raise the final grade by one full grade step.
- Final grade = final test grade + bonus points
Bonus points apply ONLY to the January examination date.
Dates and content for the MC quizzes:
27.11. (material from 20.11.) from 06:30 to 09:30 (2 points; 4 questions)
04.12 (material from 27.11.) from 06:30 to 09:30 (2 points; 4 questions)
11.12. (material from 04.12.) from 06:30 to 09:30 (2 points; 4 questions)
08.01. (material from 11.12.) from 06:30 to 09:30 (2 points; 4 questions)
15.01. (material from 08.01.) from 06:30 to 09:30 (2 points; 4 questions)

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, grading: 0-50%: 5, 51-62%: 4, 63%-74%: 3, 75%-87%: 2, 88%-100%: 1
Only fort he exam in january: plus maximum 10% bonuspoints

Examination topics

lecture, moodle

Reading list

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

Association in the course directory

Last modified: Fr 20.02.2026 13:45