Universität Wien
Warning! The directory is not yet complete and will be amended until the beginning of the term.

040050 VK IM/KFK EUR: Group Accounting (2011S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

VB: Di. 01.03.2011 14:30-15:30 HS 11 (gemeinsam mit LV Konzernrechnungslegung)
ZT: Di, 03.05.2011, 15:00-17:00 HS 2 (gemeinsam mit Konzernrechnungslegung)
Klausur: Di. 21.06.2011, 17:00-19:00 HS 2 (gemeinsam mit Konzernrechungslegung)

Achtung Mitbeleger und ordentlich Studierende, die von einer fremden Universität kommen: Gleichwertige Vorkenntnisse sind nachzuweisen!

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. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

  • Monday 21.03. 16:00 - 18:00 Seminarraum 2
  • Monday 28.03. 16:00 - 18:00 Seminarraum 2
  • Monday 04.04. 16:00 - 18:00 Seminarraum 2
  • Monday 11.04. 16:00 - 18:00 Seminarraum 2
  • Tuesday 03.05. 15:00 - 17:00 Großer Hörsaal 2
  • Monday 09.05. 16:00 - 18:00 Seminarraum 2
  • Monday 16.05. 16:00 - 18:00 Seminarraum 2
  • Monday 23.05. 16:00 - 18:00 Seminarraum 2
  • Monday 30.05. 16:00 - 18:00 Seminarraum 2
  • Monday 06.06. 16:00 - 18:00 Seminarraum 2
  • Tuesday 21.06. 17:00 - 19:00 Großer Hörsaal 2

Information

Aims, contents and method of the course

Target group:
The course is part of the Module "International Accounting" and can be used for Bachelor or Master studies.

Registration:
Via Univis by assigning credit points (limited number of participants).

Contents:
Basics of group accounting (definition of a group, kinds of groups, legal obligation and basis of consolidation), consolidation methods (full consolidation, proportional consolidation, equity method) and consolidation steps (capital consolidation, consolidation of intra-group receivables and liabilities, consolidation of intra-group expenses and revenues, elimination of intra-group profits).
The course is based on Austrian Business Law.

New Curricula: Precondition for the registration is the completion of the Modules "Betriebswirtschaftliches Rechnungswesen" and "Privatrecht".

Assessment and permitted materials

Major course assessment:
Intermediate exam (40 %) and written final exam (40 %), active participation in class (20%).

Minimum requirements and assessment criteria

Examination topics

Reading list

Recommended reading:
To be announced before the start of the course on the website of the Chair of Accounting, http://extrw.univie.ac.at/

Association in the course directory

Last modified: Mo 07.09.2020 15:28