040159 KU BMD Software use in Tax Accounting and Auditing (MA) (2024S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Continuous assessment of course work

Vorkenntnisse aus "Konzernrechnungslegung" und "Rechnungslegung nach IFRS" werden erwartet.

Sa 11.05. 08:30-11:30 Digital

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).

Registration is open from Mo 12.02.2024 09:00 to We 21.02.2024 12:00
Registration is open from Mo 26.02.2024 09:00 to Tu 27.02.2024 12:00
Deregistration possible until Th 14.03.2024 23:59

Details

max. 25 participants

Language: German

Lecturers

Werner Rieger-Wolf

Classes (iCal) - next class is marked with N

    
    Saturday
    20.04.
    08:30 - 15:30
    PC-Seminarraum 5  Oskar-Morgenstern-Platz 1  1.Untergeschoß
    
    Saturday
    27.04.
    08:30 - 15:30
    PC-Seminarraum 5  Oskar-Morgenstern-Platz 1  1.Untergeschoß
    
    Saturday
    04.05.
    08:30 - 15:30
    PC-Seminarraum 5  Oskar-Morgenstern-Platz 1  1.Untergeschoß
    
    N
    Saturday
    11.05.
    08:30 - 11:30
    Digital
    
    Thursday
    20.06.
    12:00 - 15:00
    Ort in u:find Details

Information

Aims, contents and method of the course

The objective of this course is to provide students with a comprehensive overview of the functions of the BMD accounting software. Through learning, subsequent application and analysis of useful tools, a practical competence acquisition is to be ensured.

Each student will receive a BMD license, which will be installed on their own laptop. This gives participants the chance to get to know the software and to actively practice the course content themselves.

The instruction language of this course is German.

Assessment and permitted materials

This course is immanent to the examination. The grade is composed of:
active participation .... 20%
Seminar paper ..... 30%
Final exam .... 50%

1 participation point can be collected per unit. This accounts 4% towards the overall grade. If a student actively participates in 5 units, he/she receives the full number of participation points (he/she achieves the full 20% designated for participation).

In addition, each student must write a seminar paper as part of this course. Further information will be given during the course.

The final exam will cover all the material covered in this course and will include both theoretical questions and case studies. The final exam will take place at BMD (Storchengasse 1 1150 Vienna) on 20.06.2024 at 12:00. Students may use the law texts listed below. BMD scripts may not be used (closed-book exam).

The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).

Minimum requirements and assessment criteria

Prerequisite for the positive completion of this course is the participation in the final exam at BMD. The exam has to be passed positively (> 50%) for a positive completion of the course. Furthermore, participation in the excursion to BMD (on the examination date) is obligatory.

Attendance is compulsory for this course. Students who are absent more than once cannot complete the course positively.

In addition, unexcused non-attendance at the first lecture date (20.04.2024) will result in the loss of the LV place.

Grading scale:
very good .... from 85.5%
good ... from 73,5%
satisfactory .... from 60,5%
sufficient .... from 50,5%
not sufficient .... up to 50%

Examination topics

The entire course content and documentation based on the BMD scripts as well as the legal texts is relevant as exam material.

Reading list

relevante Literatur:

BMD-Skripten (werden auf Moodle zur Verfügung gestellt)
Gesetzestexte: UBG, AktG, WTBG (jeweils in der aktuellen Fassung)

Association in the course directory

Last modified: Sa 27.01.2024 13:25