Universität Wien FIND

Due to the COVID-19 pandemic, changes to courses and exams may be necessary at short notice (e.g. cancellation of on-site teaching and conversion to online exams). Register for courses/exams via u:space, find out about the current status on u:find and on the moodle learning platform. NOTE: Courses where at least one unit is on-site are currently marked "on-site" in u:find.

Further information about on-site teaching and access tests can be found at https://studieren.univie.ac.at/en/info.

040148 VO Accounting (MA) (2020S)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

ATTENTION: Registration for this course starts 10.02.2020 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

Attention: This course will be held as an e-learning course for the time live lectures may not be held. Please check the moodle page of this course regularly as new material will be made available.

Monday 02.03. 18:30 - 20:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday 09.03. 18:30 - 20:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Monday 27.04. 18:30 - 21:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Wednesday 29.04. 16:45 - 20:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Thursday 30.04. 16:45 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock


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 evaluation concepts

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

Assessment and permitted materials

written test, 45 minutes; online (Moodle)

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

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

Minimum requirements and assessment criteria

Exam assessment factor:
Grade - Percentage of points achieved
1 - 88% to 100%
2 - 75% to 87%
3 - 63% to 74%
4 - 51% to 62%
5 - 0% to 50%

Examination topics

lectures, e-learning (moodle), flipped classroom

Reading list

Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script. (On Moodle!)

KPMG (2019) Insights into IFRS.

Further supporting literature published in moodle.

Association in the course directory

Last modified: Mo 05.10.2020 10:08