040628 VO Financial Accounting II (2022W)
Labels
Registration/Deregistration
Details
Examination dates
Lecturers
Classes
DO 06.10.2022 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
DO 13.10.2022 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
DO 20.10.2022 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
DO 27.10.2022 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
DO 03.11.2022 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
DO 10.11.2022 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
DO 17.11.2022 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
DO 24.11.2022 18.30-20.00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
DO 01.12.2022 18.30-20.00 Digital
DO 15.12.2022 18.30-20.00 Digital
DO 12.01.2023 18.30-20.00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
DO 19.01.2023 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
MI 25.01.2023 18.30-20.00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Information
Aims, contents and method of the course
Assessment and permitted materials
Minimum requirements and assessment criteria
- 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
Reading list
• Grünberger: Praxis der Bilanzierung 2019/2020, 15. Auflage, 2019
• Egger/Samer/Bertl: Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 1, Der Einzelabschluss, 17. Auflage, 2018
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