Universität Wien

040032 KU BMD Software use in Tax Accounting and Auditing (MA) (2023W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

Vorkenntnisse aus "Konzernrechnungslegung" und "Rechnungslegung nach IFRS" werden erwartet.

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

max. 25 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

Saturday 14.10. 08:30 - 15:30 PC-Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Untergeschoß
Saturday 21.10. 08:30 - 15:30 PC-Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Untergeschoß
Saturday 11.11. 08:30 - 15:30 PC-Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Untergeschoß
Tuesday 30.01. 12:00 - 15:00 Ort in u:find Details

Information

Aims, contents and method of the course

The aim of this course is to give students a comprehensive overview of the functions of the accounting software BMD.Through the learning, subsequent application and analysis of useful tools, a practical competence transfer is to be ensured.
Each student receives a BMD license, which is installed on their own laptop. This gives the course participants the chance to get to know the software and actively train the content themselves.
The language of instruction of this course is German.

Assessment and permitted materials

The grade is composed of:
active course participation.... 20%
seminar paper.... 30%
Final exam .... 50%

1 collaboration point can be collected per unit, which counts 4% of the overall grade. If a student actively participates orally in 5 units, he or she thus receives the full number of participation points (he or she achieves the full 20% allocated for participation).

In addition, each student must write a seminar paper as part of this course. Further information will be announced within course.

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

The prerequisite for the successful completion of this course is participation in the final exam at the premises of BMD. The exam must be completed positively (> 50%) to pass the course. Participation at the excursion to BMD (on the exam date) is obligatory.
Course attendance is obligatory. Students who are absent more than once without excuse will not be able to complete the course positively.
Unexcused non-attendance at the first course date will also result in the loss of the course place.

Grading:
1 .... more than 85,5%
2 ... from 73,5%
3 .... from 60,5%
4 .... from 50,5%
5 .... until 50%

Examination topics

Examination content is the entire course content and the documentation based on the BMD scripts as well as the legal texts.

Reading list

relevant literature:

BMD-Skript (will be provided on Moodle)
legislative texts: UBG, AktG, WTBG (current edition)

Association in the course directory

Last modified: Tu 03.10.2023 14:47