Universität Wien FIND

Return to Vienna for the summer semester of 2022. We are planning to hold courses mainly on site to enable the personal exchange between you, your teachers and fellow students. We have labelled digital and mixed courses in u:find accordingly.

Due to COVID-19, there might be changes at short notice (e.g. individual classes in a digital format). Obtain information about the current status on u:find and check your e-mails regularly.

Please read the information on https://studieren.univie.ac.at/en/info.

040628 VO Financial Accounting II (2021W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften


Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).


Language: German

Examination dates


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


Aims, contents and method of the course

1. Nature, functions and types of balance sheets
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 report

The course takes place completely digitally. Half-hour videos are designed that students can access on Moodle at any time. Exercise examples are also provided.

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 goods

Practice 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

Association in the course directory

Last modified: Mo 28.02.2022 11:49