[ 572KK1BBILK15 ] KS Accounting
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| Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Master's programme Law and Business for Engineers 2024W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 2 ECTS |
B1 - Bachelor's programme 1. year |
Business Administration |
Katharina Maschek |
1 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Pre-requisites |
(*)KS Buchhaltung
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| Original study plan |
Bachelor's programme Business and Economics 2017W |
| Objectives |
The aim of this course is to gain specific knowledge of the preparation and presentation of annual financial statements (recognition, valuation, presentation and disclosure of specific items of the balance sheet) of corporate enterprises according to UGB (local GAAP).
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| Subject |
Detailed course outline:
- Function and content of the annual financial statement
- Legal principles and basics of accounting
- Accounting for assets
- Accounting for equity and liabilities
- Income Statement
- Accruals and deferrals
- Income Taxes
- Notes
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| Criteria for evaluation |
written exam
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| Methods |
Lecture
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| Language |
German |
| Study material |
Schneider W./Dobrovits/Schneider D./Grohmann-Steiger (2016): Einführung in die Buchhaltung im Selbststudium, 21. Auflage, Band 1 und Band 2. For this course relevant chapters are no. 13.1-13.2, 17, 18.2.4-18.6, 19-22, 24-26 and 28.
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| Changing subject? |
No |
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
1BBILK: KS Accounting (2009W-2015S)
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| On-site course |
| Maximum number of participants |
100 |
| Assignment procedure |
Assignment according to priority |
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