[ 572KK1BBILK15 ] KS Accounting

(*) Unfortunately this information is not available in english.
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
Detailed information
Pre-requisites (*)KS Buchhaltung
Original study plan Bachelor's programme Business and Economics 2021W
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).
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
Criteria for evaluation written exam
Methods Lecture
Language German
Study material Schneider W./Dobrovits/Schneider D./Grohmann-Steiger (2020): Einf├╝hrung in die Buchhaltung im Selbststudium, 23. 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.
Changing subject? No
Earlier variants They also cover the requirements of the curriculum (from - to)
1BBILK: KS Accounting (2009W-2015S)
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority