Universität Wien

040050 UK Group Accounting (2017S)

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!
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

  • Wednesday 01.03. 14:45 - 15:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 07.03. 15:00 - 17:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 14.03. 15:00 - 17:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 21.03. 15:00 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 28.03. 15:00 - 17:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 03.05. 17:00 - 18:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 09.05. 15:00 - 18:15 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
  • Tuesday 16.05. 15:00 - 17:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 23.05. 15:00 - 17:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 29.05. 11:30 - 14:45 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Tuesday 20.06. 15:00 - 17:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 26.06. 15:00 - 17:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 29.06. 15:00 - 16:00 Seminarraum 5 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

Orientation Test 20 Min, 50 Points
Interim Test 80 min 400 Points
Final Test 80 min 400 Points
Course Participation and Home Assignments 150 Points
TOTAL 1000 Points

Minimum requirements and assessment criteria

Passed 4: 50+%, 501 Points
Satisfactory 3: 63+%, 631 Points
Good 2: 77+%, 771 Points
Excellent 1: 90+%, 901 Points

Examination topics

textbooks, additional readings and material covered in the lectures

Reading list

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.

Association in the course directory

Last modified: Mo 07.09.2020 15:28