040014 VO Rechnungswesen (MA) (2020W)
Labels
Introduction into basic concepts of Financial Accounting
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
Details
max. 60 Teilnehmer*innen
Sprache: Englisch
Prüfungstermine
- Montag 16.11.2020 18:30 - 19:30 Digital
- Montag 25.01.2021 18:30 - 19:30 Digital
- Montag 22.02.2021 15:00 - 16:30 Digital
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Asynchron: Due to Corona pandemic, the lecture in winter term 2020 will be online. The corresponding lecture videos will be online for 3 days beginning with the lecture date and time.
- Montag 05.10. 18:30 - 20:30 Digital
- Montag 12.10. 18:30 - 20:30 Digital
- Montag 19.10. 18:30 - 20:30 Digital
- Mittwoch 28.10. 18:30 - 20:30 Digital
- Mittwoch 04.11. 18:30 - 20:30 Digital
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
As long as necessary, there will be online exams. This will be evaluated for every exam.Online exam (as long as necessary):
Exam via moodle, 45 minutes + 10 additional minutes for uploading your solution; dates available on u:find.
Open-Book, third persons or their solutions are not allowed, exams will be checked on similarities; additional oral inquiries are possible.
Registration for each examination via u:space.When there's a possibility according to Corona regulations (will be published on time):
written test, 45 min, dates are available on u:find.non-programmable calculator, chart of accounts as in the scripts, dictionaryDo not forget student-ID!
registration for each examination via u:space
Exam via moodle, 45 minutes + 10 additional minutes for uploading your solution; dates available on u:find.
Open-Book, third persons or their solutions are not allowed, exams will be checked on similarities; additional oral inquiries are possible.
Registration for each examination via u:space.When there's a possibility according to Corona regulations (will be published on time):
written test, 45 min, dates are available on u:find.non-programmable calculator, chart of accounts as in the scripts, dictionaryDo not forget student-ID!
registration for each examination via u:space
Mindestanforderungen und Beurteilungsmaßstab
- making basic entries
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches1 final test. upto 49,0% 5, 49,5%-62,5% 4, 63,0%-75,0% 3, 75,5%-87,5% 2, 88,0%-100% 1.
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches1 final test. upto 49,0% 5, 49,5%-62,5% 4, 63,0%-75,0% 3, 75,5%-87,5% 2, 88,0%-100% 1.
Prüfungsstoff
lectures, e-learning (moodle)
Literatur
Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script. (available on moodle)
KPMG (2019) Insights into IFRS.
Additional literature is available on moodle
KPMG (2019) Insights into IFRS.
Additional literature is available on moodle
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Fr 12.05.2023 00:12
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluation concepts