040148 VO Accounting (MA) (2023S)
Labels
MIXED
ATTENTION: Registration for this course starts 10.02.2020 and will be open the entire semester!Introduction into basic concepts of Financial Accounting
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).
Details
Language: English
Examination dates
Monday
24.04.2023
18:30 - 20:30
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Monday
26.06.2023
18:30 - 20:00
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Monday
25.09.2023
18:30 - 20:00
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Lecturers
Classes (iCal) - next class is marked with N
Monday
06.03.
18:30 - 20:30
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday
14.03.
18:30 - 20:45
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Monday
20.03.
18:30 - 20:30
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Monday
27.03.
18:30 - 20:45
Digital
Monday
17.04.
18:30 - 20:45
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Monday
05.06.
09:45 - 11:15
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
written test in class, 45 min, dates are available on u:find.
non-programmable calculator, chart of accounts as in the scripts, dictionary
Do not forget student-ID!
registration for each examination via u:space
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
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%
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 (2022) Insights into IFRS. (on moodle)
Further supporting literature published in moodle.
KPMG (2022) Insights into IFRS. (on moodle)
Further supporting literature published in moodle.
Association in the course directory
Last modified: Tu 30.05.2023 07:46
- goals, targets, and framework of Financial Accounting
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluation conceptsTargets:
- making basic entries
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches