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040148 VO Accounting (MA) (2024S)

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

Moodle

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

Lecturers

Sebastian Moser

Classes

MO 04.03.2024 18.30-20.30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß (Bestätigt)
MO 11.03.2024 18.30-20.30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß (Bestätigt)
MO 18.03.2024 18.30-20.30 Digital (Bestätigt)
MO 08.04.2024 18.30-20.30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß (Bestätigt)
MO 15.04.2024 18.30-20.30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß (Bestätigt)
MO 22.04.2024 18.30-20.30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß (Bestätigt)

Information

Aims, contents and method of the course

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

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

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

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 (2023) Insights into IFRS. (on moodle)
Further supporting literature published in moodle.

Association in the course directory

Last modified: Mo 09.09.2024 07:05