Universität Wien
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040050 VK IM/KFK EUR: Group Accounting (2015S)

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

Please also check the official information on the course at http://extrw.univie.ac.at!

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

  • Tuesday 03.03. 14:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 11.03. 17:15 - 20:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 17.03. 14:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 24.03. 14:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 14.04. 14:15 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 21.04. 14:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 28.04. 14:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 05.05. 14:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 09.06. 15:00 - 18:15 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 16.06. 14:15 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 25.06. 16:30 - 18:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 30.06. 15:00 - 16:00 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock

Information

Aims, contents and method of the course

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 addressed throughout the course (especially for exchange students).

Assessment and permitted materials

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

Minimum requirements and assessment criteria

Examination topics

Literature: Erich Kandler: Group Accounting. Lecture notes and workbook (in English, following the parallel course held in German) for the course will be available at Facultas (Oskar-Morgenstern-Platz). Further materials for the course will be distributed to the students during classes and via Moodle.

Reading list

Association in the course directory

Last modified: Mo 07.09.2020 15:28