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040148 VO Accounting (MA) (2017S)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften

Introduction into basic concepts of Financial Accounting

Moodle

Details

Language: English

Examination dates

Lecturers

Michaela Schaffhauser-Linzatti

Classes (iCal) - next class is marked with N

Friday 24.03. 08:00 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Friday 31.03. 11:30 - 16:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Friday 07.04. 11:30 - 14:45 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 evaluaction concepts

Assessment and permitted materials

written test, 45 minutes

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

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