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[ 515EXURBILK20 ] KS Accounting According to Austrian Corporate Code (UGB)
Versionsauswahl
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B1 - Bachelor's programme 1. year Business Administration Katharina Maschek 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Buchhaltung nach UGB
Original study plan Bachelor's programme (*)Betriebswirtschaftslehre 2020W
Objectives (*)Die LVA soll Kenntnisse der Grundlagen für die Erstellung (Ausweis, Ansatz und Bewertung der Bilanzposten) des Jahresabschlusses nach UGB vermitteln.
Subject (*)
  • Funktion und Inhalt der Jahresabschlusserstellung
  • Rechtliche Grundlagen und Basiselemente der Bilanzierung
  • Bilanzierung des Anlage- und Umlaufvermögens
  • Bilanzierung des Eigen- und Fremdkapitals
  • Rechnungsabgrenzungsposten
  • Gewinn- und Verlustrechnung (Gesamt- vs. Umsatzkostenverfahren)
Criteria for evaluation (*)Klausur, Interaktive Elemente
Methods (*)Vortrag, gemeinsames Lösen von Beispielen
Language German
Study material (*)Schneider W./Dobrovits/Schneider D./Grohmann-Steiger (2020): Einführung in die Buchhaltung im Selbststudium, 23. Auflage, Band 1 und Band 2.

Skriptum KS Bilanzierung nach UGB

Changing subject? No
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority
MuSSS
This course is additionally offered in the following versions:
 
MuSSS O.C.    
MuSSS O.C.
Number obligatory dates     0 0 0 0 0 0 0 0 0 0 0 0    
MuSSS assistance     Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs    
Number participants (min/max)     80 / 999 80 / 999 80 / 999 80 / 999 80 / 999 80 / 999 80 / 999 80 / 999 80 / 999 80 / 999 80 / 999 80 / 999    
Course fee     € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00    
Online materials and media     Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab-Moodle    
Book from onlineshop     Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00    
Book from onlineshop                   Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00            
Script on the onlineshop             KS Bilanzierung nach UGB (Oktober 2021), available at the price of € 12,50 at the Copy Center (Room HG004/A), available from 04 Oct 2021 KS Bilanzierung nach UGB (Oktober 2021), available at the price of € 12,50 at the Copy Center (Room HG004/A), available from course assignment KS Bilanzierung nach UGB (Oktober 2021), available at the price of € 12,50 at the Copy Center (Room HG004/A), available from course assignment KS Bilanzierung nach UGB (Oktober 2021), available at the price of € 12,50 at the Copy Center (Room HG004/A), available from course assignment KS Bilanzierung nach UGB (August 2022), available at the price of € 12,50 at the Copy Center (Room HG004/A), available from 19 Sep 2022 KS Bilanzierung nach UGB (August 2022/WS2), available at the price of € 14,00 at the Copy Center (Room HG004/A), available from course assignment KS Bilanzierung nach UGB (August 2022/WS2), available at the price of € 14,00 at the Copy Center (Room HG004/A), available from course assignment KS Bilanzierung nach UGB (August 2022/WS2), available at the price of € 14,00 at the Copy Center (Room HG004/A), available from course assignment    
Script on the onlineshop                   KS Bilanzierung nach UGB (Oktober 2021), available at the price of € 12,50 at the Copy Center (Room HG004/A), available from course assignment            
Dates    
DayDateTimeRoomTopic
Mon23.11.202017:15 - 18:15div. HSSchlussklausur
Thu14.01.202119:00 - 20:00ONLINENachklausur
DayDateTimeRoomTopic
Thu14.01.202119:00 - 20:00ONLINESchlussklausur
Thu04.02.202112:00 - 13:00ONLINENachklausur
DayDateTimeRoomTopic
Mon10.05.202117:00 - 17:15ZOOMTestmeeting f. die Klausur
Wed12.05.202108:30 - 10:15ZOOMSchlussklausur - ONLINE
Mon28.06.202108:30 - 10:15ZOOMNachklausur - ONLINE
DayDateTimeRoomTopic
Mon28.06.202108:30 - 10:15ZOOMSchlussklausur - ONLINE
Mon12.07.202116:30 - 18:15ZOOMNachklausur - ONLINE
DayDateTimeRoomTopic
Wed24.11.202117:15 - 18:45ONLINESchlussklausur
Tue18.01.202208:30 - 08:50ZOOMTestmeeting zur Klausur; https://jku.zoom.us/j/96703871174
Wed19.01.202219:00 - 20:30div. HSNachklausur
DayDateTimeRoomTopic
Tue18.01.202208:30 - 08:50ZOOMTestmeeting zur Klausur; https://jku.zoom.us/j/96703871174
Wed19.01.202219:00 - 20:30ZOOMSchlussklausur, Link im MoodleLab
Tue08.02.202208:30 - 08:50ZOOMTestmeeting zur Nachklausur; Link im MoodleLab
Thu10.02.202213:45 - 15:15ZOOMNachklausur, Link im MoodleLab
DayDateTimeRoomTopic
Wed27.04.202215:30 - 16:30HS 1Schlussklausur
Wed29.06.202215:30 - 16:30HS 16Nachklausur
DayDateTimeRoomTopic
Wed29.06.202215:30 - 17:00HS 1Schlussklausur
Mon03.10.202208:30 - 10:00HS 17Nachklausur
DayDateTimeRoomTopic
Fri25.11.202212:00 - 13:30HS 1Schlussklausur
Fri20.01.202308:30 - 09:30HS 1Nachklausur
DayDateTimeRoomTopic
Fri20.01.202308:30 - 09:30HS 1Schlussklausur
Fri10.02.202308:30 - 09:30HS 16Nachklausur
DayDateTimeRoomTopic
Wed26.04.202315:30 - 17:00HS 1Schlussklausur
Wed31.05.202315:30 - 16:30HS 16Nachklausur
DayDateTimeRoomTopic
Wed21.06.202315:30 - 17:00div. HSSchlussklausur
Wed20.09.202316:00 - 17:00HS 1Nachklausur