Inhalt

[ 926FINA20 ] Subject Finance and Accounting

Versionsauswahl
Es ist eine neuere Version 2022W dieses Fachs/Moduls im Curriculum Master's programme Business Informatics 2024W vorhanden.
Workload Mode of examination Education level Study areas Responsible person Coordinating university
12 / 18 / 24 ECTS Accumulative subject examination M1 - Master's programme 1. year Business Administration Roman Rohatschek Johannes Kepler University Linz
Detailed information
Original study plan Master's programme Business Informatics 2020W
Objectives Students acquire in-depth skills in Finance and Accounting, building on the basics of business sciences, that enable them to develop and deploy information systems in the area of Finance and Accounting together with business economists.

Students can create strategic and operational business plans, evaluate them in terms of budgets and identify actionable information. They are able to coordinate departmental and individual plans, establish efficient control systems, and implement cost accounting concepts. The students are able to conduct finance and liquidity planning, and to use predictive analytics tools for business early warnings.

Furthermore, the students are familiar with the problems of financing and valuation of companies. Based on the theoretical foundations of financing they are able to solve tasks of securities management and have an overview of the functioning of banks. They are familiar with business valuation techniques and acquire the necessary skills to participate competently in audits.

Subject Introduction to managerial accounting, cost-volume-profit analysis, contribution costing, budgeting, target costing, life cycle costing, performance measurement. Goals and concepts of financial reporting, corporate governance, elements of financial statements, measurement concepts in international financial reporting, international financial reporting standards (IFRS), internal control & risk management. Key theoretical and practical issues in finance: measurement of risk and return, cost of capital, equity and fixed income valuation, capital budgeting, financing decisions, financial forecasting and planning, breakeven analysis and corporate restructuring.
Subordinated subjects, modules and lectures