Universität Wien
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040050 VK IM/KFK EUR: Group Accounting (2012S)

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

VB: Do. 01.03.2012, 13:00-13:30 HS 7
ZT: Di, 27.03.2012, 14:00-16:00 HS 7
Klausur: Di. 31.05.2012, 14:00-16:00 HS 3

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Moodle

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. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

  • Thursday 01.03. 13:00 - 13:30 Hörsaal 7
  • Wednesday 07.03. 13:30 - 16:00 Hörsaal 7
  • Wednesday 14.03. 13:30 - 16:00 Hörsaal 7
  • Wednesday 21.03. 13:30 - 16:00 Hörsaal 7
  • Tuesday 27.03. 14:00 - 16:00 Hörsaal 7
  • Wednesday 18.04. 14:00 - 16:00 Hörsaal 7
  • Wednesday 25.04. 14:00 - 16:00 Hörsaal 7
  • Wednesday 02.05. 14:00 - 16:00 Hörsaal 7
  • Tuesday 08.05. 10:00 - 12:00 Hörsaal 8
  • Wednesday 16.05. 14:00 - 16:00 Hörsaal 7
  • Wednesday 30.05. 15:00 - 17:00 Hörsaal 12
  • Thursday 31.05. 14:00 - 16:00 Hörsaal 3

Information

Aims, contents and method of the course

The course is part of the Module "International Accounting" and can be used for bachelor or master studies.

Contents:
Basics of group accounting (definition and kinds of groups, legal obligation and basis of consolidation), consolidation methods (full consolidation, proportional consolidation, equity consolidation) and consolidation steps (capital consolidation, consolidation of intra-group receivables/liabilities, consolidation of intra-group revenues/expenses, elimination of intra-group profits/losses).
The course is based on the regulations of the Austrian Enterprise Code ("UGB"). The underlying principles of accounting for non-consolidated financial statements under these regulations are briefly repeated at the beginning of the course (especially for exchange students).

Materials:
Baumüller, Josef / Michalski-Karl, Regina: Konzernrechnungslegung / Group Accounting. Bilingual lecture notes (both German and English) for the course available at Facultas. Further materials for the course will be distributed to the students during classes and via Moodle.

Assessment:
Two written tests: mid-term (40 %) and final (40 %); active participation during classes (20%; specified in our kick-off meeting).

Registration:
Via UNIVIS by assigning credit points (limited number of participants: 50 students). Precondition for the registration is the completion of the Modules "Betriebswirtschaftliches Rechnungswesen" and "Privatrecht". Students having completed their bachelor studies at other universities and students being only co-registered at the University of Vienna have to prove that they have completed equivalent courses during their prior studies - otherwise, their participation will not be possible.

Assessment and permitted materials

Minimum requirements and assessment criteria

Examination topics

Reading list

Association in the course directory

Last modified: Mo 07.09.2020 15:28