Universität Wien

040627 UK Special Issues of Financial Accounting (BA) (2026S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

Vorkenntnisse aus Bilanzierung und Privatrecht werden erwartet.

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

max. 50 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 27.04. 16:45 - 18:15 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 04.05. 15:00 - 18:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Saturday 09.05. 09:00 - 11:00 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 11.05. 18:30 - 21:30 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 18.05. 15:00 - 18:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 01.06. 18:30 - 21:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 08.06. 18:30 - 21:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 15.06. 15:00 - 18:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 19.06. 09:45 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock

Information

Aims, contents and method of the course

The course provides in-depth knowledge of UGB accounting and its practical application. Based on the development of general accounting systems in annual financial statements (Third Book of the Austrian Commercial Code), selected topics (e.g. intangible assets, provisions, etc.) are covered.
The course is based on a mixture of lectures and case studies. Practical issues are analysed on the basis of the legal text and applied in the form of examples. Finally, students prepare annual financial statements.
After completing the course, students will be able to
• explain the accounting system in accordance with the Austrian Commercial Code (UGB),
• solve complex accounting questions with the help of legal texts,
• prepare balance sheets and income statements from balance lists and supplement them with additional, often qualitative information.

Assessment and permitted materials

The following performance assessments will be held as part of the course:
• one mid-term exam (30 points)
• two compact exercises (15 points each)
• one final exam (40 points)

Only calculators and legal texts are permitted as aids during these performance assessments. They will be held in writing and in person.

Minimum requirements and assessment criteria

To pass the course, students must achieve more than 50% of the total points. There are no specific thresholds for individual components.

In addition, the following grading scheme applies:
• > 90%: Very good, 1
• > 80%: Good, 2
• > 65%: Satisfactory, 3
• > 50%: Sufficient, 4

Examination topics

The examination material covers all content covered in the course at the time of the examination.

Reading list

The documents required to complete the course will be made available to students via Moodle (slide scripts, exercise examples). In order to work through the examples, it is also strongly recommended that students purchase a collection of legal texts (the current version of the Austrian Commercial Code). These are available from Linde/LexisNexis, Facultas and Manz, among others.

The following basic work (in its current edition) is also recommended for further study and supplementation: Denk/Baumüller/Leitner-Hanetseder/Mitter/Wohlschlager, Externe Unternehmens-rechnung, Wien: Linde.

Association in the course directory

Last modified: Mo 27.07.2026 09:26