040628 VO Financial Accounting II (2021W)
Labels
REMOTE
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: German
Examination dates
Thursday
27.01.2022
18:30 - 20:00
Digital
Thursday
24.02.2022
18:30 - 20:00
Digital
Wednesday
27.04.2022
18:30 - 20:00
Digital
Lecturers
Classes (iCal) - next class is marked with N
The subject areas are conveyed by means of VIDEO SEQUENCES AVAILABLE AT ANY TIME (approx. 30 minutes) via moodle. There are extensive examples of the subject areas. The solutions are also presented using short videos.
Thursday
07.10.
18:30 - 20:00
Digital
Thursday
14.10.
18:30 - 20:00
Digital
Thursday
21.10.
18:30 - 20:00
Digital
Thursday
28.10.
18:30 - 20:00
Digital
Thursday
04.11.
18:30 - 20:00
Digital
Thursday
11.11.
18:30 - 20:00
Digital
Thursday
18.11.
18:30 - 20:00
Digital
Thursday
25.11.
18:30 - 20:00
Digital
Thursday
02.12.
18:30 - 20:00
Digital
Thursday
09.12.
18:30 - 20:00
Digital
Thursday
16.12.
18:30 - 20:00
Digital
Thursday
13.01.
18:30 - 20:00
Digital
Thursday
20.01.
18:30 - 20:00
Digital
Information
Aims, contents and method of the course
Assessment and permitted materials
There are 3 exam dates per semester, which take place in the exam weeks.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 online on Moodle (possibly already in attendance from February 2022).
Minimum requirements and assessment criteria
For the exam you should be able to / know:
- Learning content of the VO bookkeeping
- Posting current business cases taking into account VAT (sales tax, input tax)
- Basics of cost accounting for self-made assets and goodsPractice and understanding are in the foreground!A positive assessment assumes that at least 50% of the maximum achievable points from the examination are achieved.
Grading scheme:
0-30: 5; 31-37: 4; 38-45: 3; 46-53: 2; 54-60: 1
- Learning content of the VO bookkeeping
- Posting current business cases taking into account VAT (sales tax, input tax)
- Basics of cost accounting for self-made assets and goodsPractice and understanding are in the foreground!A positive assessment assumes that at least 50% of the maximum achievable points from the examination are achieved.
Grading scheme:
0-30: 5; 31-37: 4; 38-45: 3; 46-53: 2; 54-60: 1
Examination topics
The subject areas taught in the lecture, including the exercise examples, are examination subjects.
Reading list
• Bertl/Deutsch-Goldoni/Hirschler: Buchhaltungs- und Bilanzierungshandbuch, ab der 11. Auflage, 2019
• Grünberger: Praxis der Bilanzierung 2019/2020, 15. Auflage, 2019
• Egger/Samer/Bertl: Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 1, Der Einzelabschluss, 17. Auflage, 2018
• Grünberger: Praxis der Bilanzierung 2019/2020, 15. Auflage, 2019
• Egger/Samer/Bertl: Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 1, Der Einzelabschluss, 17. Auflage, 2018
Association in the course directory
Last modified: Mo 28.02.2022 11:49
2. Difference between the accounting obligation of companies and corporations
3. Principles of proper accounting
4. Valuation regulations according to UGB and tax law
5. Content of the balance sheet and income statement
6. Implementation of the annual financial statement
6.1. Final theses on the assets side (fixed assets, current assets, ARA)
6.2. Final work on the liabilities side (equity, provisions, liabilities, PRA)
6.3. Income statement based on the total cost method
7. Content of notes and management reportThe course takes place completely digitally. Half-hour videos are designed that students can access on Moodle at any time. Exercise examples are also provided.