Universität Wien FIND

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040148 VO Accounting (MA) (2019S)

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


Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first serve).


max. 60 participants
Language: English

Examination dates


Classes (iCal) - next class is marked with N

Monday 04.03. 18:30 - 20:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday 11.03. 18:30 - 20:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 18.03. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 25.03. 18:30 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday 01.04. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Friday 12.04. 13:15 - 16:30 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß


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.
KPMG (2018) Insights into IFRS.

Association in the course directory

Last modified: Mo 07.09.2020 15:28