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040014 VO Accounting (MA) (2018W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

Introduction into basic concepts of Financial Accounting

Moodle

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).

Details

max. 60 participants

Language: English

Examination dates

Lecturers

Sebastian Moser

Classes (iCal) - next class is marked with N

Monday 01.10. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 02.10. 08:00 - 09:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 13.11. 08:00 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Friday 16.11. 08:00 - 11:15 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
Tuesday 20.11. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.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 evaluation concepts

Assessment and permitted materials

written test, 45 min, on Tuesday 27.11.2018 13:45 - 15:00 HS 14 and on Friday 01.02.2019 11:30 - 13:00 HS 6

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

1 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.

Examination topics

lectures, e-learning (moodle)

Reading list

Michaela Schaffhauser-Linzatti (2016) Introduction into accounting for Master Students, script.
Deloitte (2016) IFRS in your pocket.

Association in the course directory

Last modified: Mo 07.09.2020 15:28