Universität Wien
Course Exam

040022 VO Financial Accounting I (2025W)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

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).

Examiners

Information

Examination topics

lecture, moodle

Assessment and permitted materials

written exam, 90 minutes
1 final test, 100%
There will be four examination dates (end of this semester; start, mid and end of the following semester)
You have to register for each single date via u:space.

The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).

BONUS POINTS: from an online multiple-choice quiz (only for sessions taught by Frau Schaffhauser-Linzatti)
- maximum: equal to 10% of the final test points (total course maximum 110%).
- however, the bonuspoints can only raise the final grade by one full grade step.
- Final grade = final test grade + bonus points
Bonus points apply ONLY to the January examination date.
Dates and content for the MC quizzes:
27.11. (material from 20.11.) from 06:30 to 09:30 (2 points; 4 questions)
04.12 (material from 27.11.) from 06:30 to 09:30 (2 points; 4 questions)
11.12. (material from 04.12.) from 06:30 to 09:30 (2 points; 4 questions)
08.01. (material from 11.12.) from 06:30 to 09:30 (2 points; 4 questions)
15.01. (material from 08.01.) from 06:30 to 09:30 (2 points; 4 questions)

Minimum requirements and assessment criteria

- applying accrual accounting
- solving simple evaluation exercises
- understanding the procedures of double-entry bookkeeping
- preparing for the lecture “Bilanzierung”
- understanding the necessity of financial accounting for managerial accounting
- training!!!

one final test, grading: 0-50%: 5, 51-62%: 4, 63%-74%: 3, 75%-87%: 2, 88%-100%: 1
Only fort he exam in january: plus maximum 10% bonuspoints

Last modified: Fr 20.02.2026 13:45