Universität Wien

040628 VO Financial Accounting II (2023S)

3.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

ACHTUNG: Die Registrierung zu dieser VO beginnt am 20.02.2018 und ist das ganze Semester über geöffnet!
Moodle

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Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

  • Thursday 02.03. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 09.03. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 16.03. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 23.03. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 30.03. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 20.04. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 27.04. 16:45 - 18:15 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 10.05. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 17.05. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 01.06. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 07.06. 18:30 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 15.06. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 22.06. 16:45 - 18:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

Aims, contents and method of the course

1. Nature, functions and types of balance sheets
2. Difference between the accounting obligation of companies and corporations
3. Principles of proper accounting
4. Valuation regulations according to UGB and tax law
5. Content of the balance sheet and income statement
6. Implementation of the annual financial statement
6.1. Final theses on the assets side (fixed assets, current assets, ARA)
6.2. Final work on the liabilities side (equity, provisions, liabilities, PRA)
6.3. Income statement based on the total cost method
7. Content of notes and management report

The course takes place completely digitally. Half-hour videos are designed that students can access on Moodle at any time. Exercise examples are also provided.

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 online on Moodle (and in attendance from September 2022 on if possible).

Minimum requirements and assessment criteria

For the exam you should be able to / know:
- Learning content of the VO bookkeeping
- Posting current business cases taking into account VAT (sales tax, input tax)
- Basics of cost accounting for self-made assets and goods

Practice and understanding are in the foreground!

A positive assessment assumes that more than 50% of the maximum achievable points from the examination are achieved.
Grading scheme:
0-30: 5; 31-37: 4; 38-45: 3; 46-53: 2; 54-60: 1

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, ab der 12. Auflage, 2022
• Grünberger: Praxis der Bilanzierung 2019/2020, 15. Auflage, 2019
• Egger/Samer/Bertl: Der Jahresabschluss nach dem Unternehmensgesetzbuch, Band 1, Der Einzelabschluss, 17. Auflage, 2018

Association in the course directory

Last modified: Mo 26.06.2023 10:27