Universität Wien

040277 VO Financial Accounting and Reporting (MA) (2024W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Introduction into basic concepts of Financial Accounting
Moodle

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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

Achtung: Die Unterrichtssprache ist deutsch!

  • Thursday 24.10. 18:30 - 21:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 31.10. 18:30 - 21:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 28.11. 18:30 - 21:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 10.01. 18:30 - 21:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 17.01. 18:30 - 21:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 22.01. 18:30 - 21:45 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 24.01. 18:30 - 21:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

Aims, contents and method of the course

Content:
1. Content of the balance sheet and income statement
2. Principles of proper accounting
3. Valuation regulations according to UGB and tax law as well as preparation of the annual financial statement
3.1. Final work on the assets side (fixed assets, current assets, ARA)
3.2. Final work on the liabilities side (equity, provisions, liabilities, PRA)
3.3. Income statement based on the total cost method
4. Content of notes and management report

Targets:
­- Correct implementation of UGB law
­- Deepen the understanding of accounting and valuation methods according to UGB
­- Preparation of annual financial statements according to UGB

Assessment and permitted materials

There are 3 exam dates per semester, which take place in the exam weeks.

Attention: IN ORDER TO TAKE THE EXAM, YOUR OWN EXAM REGISTRATION VIA U: SPACE IS REQUIRED! Anyone who registers for the exam but then does not take part will be sanctioned, this means you are blocked for the next exam date!

The exam takes 90 minutes and is expected to take place on-site.

The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).

Minimum requirements and assessment criteria

A positive assessment assumes that at least 50% of the maximum achievable points from the examination are achieved. 

Examination topics

The subject areas taught in the lecture, including the exercise examples, are examination subjects.

Reading list

Bertl/Deutsch-Goldoni/Hirschler: Buchhaltungs- und Bilanzierungshandbuch, 12. Auflage, 2022

Association in the course directory

Last modified: We 12.03.2025 13:25