Universität Wien
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040014 VO Accounting (MA) (2017W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

Introduction into basic concepts of Financial Accounting
Moodle

Details

Language: English

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 02.10. 08:00 - 13:00 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 06.10. 08:00 - 11:15 Hörsaal 13 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 10.11. 08:00 - 11:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 21.11. 15:00 - 16:30 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 12.12. 13:15 - 16:45 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock

Information

Aims, contents and method of the course

- goals, targets, and framework of Financial Accounting
- book-keeping concept of double-entry
- introduction into different legal accounting systems and their fundamental evaluaction concepts

Assessment and permitted materials

written test on
- 23 Nov 2017, 11.30-13.00, HS 14
- 2 Feb 2018, 13.45-14.45, HS 1
- 26 Feb 2018, 10.15-11.15, HS 1

non-programmable calculator, chart of accounts as in the scripts, dictionary

Do not forget student-ID!
registration for each examination via u:space

Minimum requirements and assessment criteria

- making basic entries
- evaluating selected assets according to UGB and IFRS
- understanding different accounting concepts and legal approaches

Examination topics

lectures, e-learning (moodle)

Reading list

Association in the course directory

Last modified: Mo 07.09.2020 15:28