040050 UK Group Accounting (2020S)
- Registration is open from Mo 10.02.2020 09:00 to We 19.02.2020 12:00
- Deregistration possible until Th 30.04.2020 23:59
Classes (iCal) - next class is marked with N
Zusatztermin: Donnerstag, 25.6.2020, 16-19 Uhr (Anwesenheitspflicht!)
Aims, contents and method of the course
Assessment and permitted materials
* Part on financial accounting: After each session on financial reporting (May 11th, 18th and 25th), students have to answer a few questions on the contents covered so far. These questions are uploaded via Moodle and to be handed in again via Moodle again within a few days as announced (“take-home exams”).
In total, 60% of the final grade can be achieved through these take-home exams.
* Part on non-financial accounting: After the class on June 5th, 2020, students are required to work out a paper (approx. 8 pages) summarizing the main aspects of non-financial accounting requirements and analysing one non-financial report by an Austrian company (for students coming from other countries, other companies might be analysed as well). The deadline for handing in this paper is June 30th, midnight (Viennese time).
In total, 40% of the final grade can be achieved through this course work.
Minimum requirements and assessment criteria
* > 90%: excellent (sehr gut, 1)
* > 80%: good (gut, 2)
* > 65%: satisfactory (befriedigend, 3)
* > 50%: sufficient (genügend, 4)Due to the given circumstances, there is no mandatory attendance to any of the (virtual) meetings scheduled. However, it is strongly recommended to participate in those meetings.
* Part on financial accounting: The slides for the course as well as all relevant exa-ples and supplementary materials. These materials will be provided via Moodle.
* Part on non-financial accounting: First, slides will be provided via Moodle as well as supplementary materials. Further literature readings will be required to prepare for the final examination:
** Students from German-speaking countries are required to work through the text book by Baumüller, Josef: Nichtfinanzielle Berichterstattung. Verlag Österreich. (Link)
** Students from other countries are required to obtain equivalent literature from their home countries and to name them to the course instructor by the beginning of the course’s part on non-financial accounting.