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040050 UK Group Accounting (2018S)

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

Herzlich willkommen und viel Erfolg!
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. 16:00 - 17:00 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
Tuesday 06.03. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 13.03. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 20.03. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 10.04. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 15.05. 16:45 - 18:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 23.05. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 29.05. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 05.06. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 12.06. 15:00 - 17:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 26.06. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Monday 02.07. 17:00 - 18:00 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) for the course will be made available electronically. 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