Universität Wien

040297 VO Principles of Accounting (MA) (2025S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Moodle
Mo 02.06. 16:45-18:15 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

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).
Register/Deregister for this course

Details

max. 50 participants
Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 03.03. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 10.03. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 17.03. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 24.03. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 31.03. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 07.04. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 28.04. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 12.05. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 19.05. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 26.05. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 02.06. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 16.06. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock

Information

Aims, contents and method of the course

During this course, students learn about the legal foundations and practical implementation of group accounting. After completing the module, students should understand the legal framework of group accounting in accordance with the Austrian Commercial Code (UGB) and be able to apply it in real corporate contexts.

The lecture focuses on providing in-depth knowledge of the consolidation methods (full consolidation, proportionate consolidation, equity method) and (consolidation) steps (determination of the scope of consolidation, preparation of HB II, currency translation, capital consolidation, debt consolidation, expense and income consolidation and elimination of intercompany profits and losses) required for the preparation of consolidated financial statements. The main differences between consolidated financial statements according to UGB and IFRS are emphasized.

Intensive case studies will enable participants to critically analyze consolidated financial statements, deal with complex accounting issues and make strategic decisions in the context of consolidation. Using practical examples, participants will also learn how UGB and international accounting standards (IFRS) can be applied harmoniously in multinational group structures (organization of group accounting).

Assessment and permitted materials

Performance is assessed by a written exam at the end of the semester.

Attention: IN ORDER TO TAKE THE EXAM, YOUR OWN EXAM REGISTRATION VIA U: SPACE IS REQUIRED! Anyone who registers for the exam but then does not take part will be sanctioned, this means you are blocked for the next exam date!

The exam takes 90 minutes and is expected to take place on-site.

The use of a calculator is permitted during the exam.

Minimum requirements and assessment criteria

Participation in the VO requires knowledge of the contents of the VO Bookkeeping and VO Accounting.

A positive assessment requires that more than 50% of the total achievable points from the exam are achieved.
Grading system:
0-45: 5; 46-54: 4; 55-67: 3; 68-81: 2; 82-90: 1

Examination topics

The subject areas taught in the lecture, including the exercise examples, are examination subjects.

Reading list

Fröhlich: Konzernrechnungslegung kompakt, 4. Auflage, 2022
Fröhlich: Praxis der Konzernrechnungslegung, 5. Auflage, 2022
Egger/Bertl/Hirschler/Mittelbach-Hörmanseder: Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 2, 9. Auflage, 2021

Association in the course directory

Last modified: Mo 10.03.2025 12:05