040148 VO Accounting (MA) (2018S)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

ATTENTION: Registration for this course starts 20.02.2018 and will be open the entire semester!

Introduction into basic concepts of Financial Accounting

Moodle

Details

Language: English

Examination dates

Monday 30.04.2018 11:30 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock Monday 25.06.2018 13:15 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock Tuesday 25.09.2018 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

Lecturers

Michaela Schaffhauser-Linzatti

Classes (iCal) - next class is marked with N

    
    Monday
    05.03.
    15:00 - 18:15
    Hörsaal 3  Oskar-Morgenstern-Platz 1  Erdgeschoß
    
    Monday
    19.03.
    15:00 - 18:15
    Hörsaal 3  Oskar-Morgenstern-Platz 1  Erdgeschoß
    
    Monday
    09.04.
    15:00 - 18:15
    Hörsaal 3  Oskar-Morgenstern-Platz 1  Erdgeschoß
    
    Monday
    16.04.
    15:00 - 18:15
    Hörsaal 3  Oskar-Morgenstern-Platz 1  Erdgeschoß

Information

Aims, contents and method of the course

- goals, targets, and framework of Financial Accounting
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluaction concepts

Assessment and permitted materials

written test, 45 minutes

non-programmable calculator, chart of accounts as in the scripts, dictionary

Do not forget student-ID!
registration for each examination via u:space

Minimum requirements and assessment criteria

- making basic entries
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches

Examination topics

lectures, e-learning (moodle), flipped classroom

Reading list

Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script.
Deloitte (2016) IFRS in your pocket.

Association in the course directory

Last modified: Mo 07.09.2020 15:28