Universität Wien

040628 VO Financial Accounting II (2025W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Moodle

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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Thursday 27.11. 18:30 - 21:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 04.12. 18:30 - 21:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 11.12. 18:30 - 21:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 18.12. 18:30 - 21:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 08.01. 18:30 - 21:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 15.01. 18:30 - 21:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 22.01. 18:30 - 21:30 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

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

Assessment and permitted materials

The grade is based 100% on a multiple choice final exam (closed book, paper/pencil).
The duration of the exam is 60 minutes and is expected to take place on-site.
A calculator may be used.

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!

Important: Please note the registration and deregistration deadlines for the respective exam dates! There will be no subsequent deregistrations or registrations!

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.

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, aktuelle Auflage
• Grünberger: Praxis der Bilanzierung 2019/2020, aktuelle Auflage
• Egger/Samer/Bertl: Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 1, Der Einzelabschluss, aktuelle Auflage

Association in the course directory

Last modified: We 01.04.2026 15:05