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040050 UK Group Accounting (2018S)
Continuous assessment of course work
Labels
Herzlich willkommen und viel Erfolg!
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).
- Registration is open from We 14.02.2018 09:00 to We 21.02.2018 12:00
- Deregistration possible until We 14.03.2018 23:59
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
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
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