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[ 515EXURBILK20 ] KS Accounting According to Austrian Corporate Code (UGB)
Versionsauswahl
Es ist eine neuere Version 2024W dieser LV im Curriculum Bachelor's programme Bachelor's programme Business Law 2023W 2024W vorhanden.
(*) 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 Business Administration 2023W
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 (2022): Einführung in die Buchhaltung im Selbststudium, 24. 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 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 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 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 € 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 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. 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. 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. 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.    
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 KS Bilanzierung nach UGB (Juli 2023), available at the price of € 14,00 at the Copy Center (Room HG004/A), available from 11 Sep 2023 KS Bilanzierung nach UGB (Juli 2023), available at the price of € 14,00 at the Copy Center (Room HG004/A), available from course assignment KS Bilanzierung nach UGB (Juli 2023), available at the price of € 14,00 at the Copy Center (Room HG004/A), available from course assignment KS Bilanzierung nach UGB (Juli 2023), 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 - 17:00HS 16Schlussklausur
Wed20.09.202316:00 - 17:00HS 1Nachklausur
DayDateTimeRoomTopic
Fri24.11.202313:45 - 14:45HS 1Schlussklausur
Tue16.01.202417:15 - 18:15HS 1Nachklausur
DayDateTimeRoomTopic
Tue16.01.202417:15 - 18:15HS 1Schlussklausur
Tue30.01.202417:15 - 18:15MZ 112BNachklausur
DayDateTimeRoomTopic
Tue30.04.202417:15 - 18:15HS 1Schlussklausur
Tue28.05.202412:00 - 13:00HS 1Nachklausur
DayDateTimeRoomTopic
Mon24.06.202412:00 - 13:00HS17Schlussklausur
Tue17.09.202416:00 - 17:00HS 10Nachklausur