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[ 515EXURBUCK20 ] KS Accounting Basics 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 Nicole Trudenberger 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)keine
Original study plan Bachelor's programme Business Administration 2024W
Objectives The aim of this course is to provide a basic understanding of accounting according to the Austrian Corporate Code (UGB), especially the systematics and function of accounting in general.
Subject (*)
  • Einführung in das Rechnungswesen (Aufgaben, Funktion, Adressaten und rechtliche Grundlagen)
  • Abgrenzung und Erläuterung zentraler Begriffe
  • Einführung in die Buchungssystematik
  • Aufbau und Organisation der doppelten Buchhaltung (von der Eröffnungs- zur Schlussbilanz)
  • Die Behandlung der Umsatzsteuer
  • Verbuchung von laufenden Geschäftsfällen
  • Grundlagen der Anlagenverrechnung
  • Grundzüge der Abschlussbuchungen
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 Kurs Buchhaltung nach UGB

Changing subject? No
Further information (*)Studierende, die ihre Reifeprüfung im Rahmen des Lehrplanes von kaufmännischen höheren Schulen oder von höheren Lehranstalten für wirtschaftliche Berufe, für Tourismus, für Mode und Bekleidungstechnik sowie für künstlerische Gestaltung innerhalb der letzten 6 Jahre ab Antragstellung abgelegt haben, erhalten den Kurs Buchhaltung nach UGB jedenfalls anerkannt. Sonstige Prüfungen werden im Einzelfall nach Maßgabe der Gleichwertigkeit anerkannt.
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    
MuSSS assistance     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    
Course fee     € 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, 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, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered.    
Script on the onlineshop             KS Buchhaltung nach UGB (Oktober 2021), available at the price of € 14,50 at the Copy Center (Room HG004/A), available from 04 Oct 2021 KS Buchhaltung nach UGB (Oktober 2021), available at the price of € 14,50 at the Copy Center (Room HG004/A), available from course assignment KS Buchhaltung nach UGB (August 2022), available at the price of € 14,50 at the Copy Center (Room HG004/A), available from 19 Sep 2022 KS Buchhaltung nach UGB (August 2022), available at the price of € 14,50 at the Copy Center (Room HG004/A), available from 19 Sep 2022 KS Buchhaltung nach UGB (August 2023), available at the price of € 16,00 at the Copy Center (Room HG004/A), available from 11 Sep 2023 KS Buchhaltung nach UGB (August 2023), available at the price of € 16,00 at the Copy Center (Room HG004/A), available from course assignment    
Dates    
DayDateTimeRoomTopic
Tue24.11.202000:00 - 00:00RAAB 9901Schlussklausur
Tue24.11.202012:00 - 20:00LP B045
Wed25.11.202000:00 - 00:00RAAB 9901Schlussklausur - Reservetermin
Wed25.11.202012:00 - 20:00LP B045
Tue19.01.202117:00 - 17:15ONLINETestmeeting f. Online Klausur
Wed20.01.202117:00 - 18:00ONLINENachklausur
DayDateTimeRoomTopic
Tue19.01.202117:00 - 17:15ONLINETestmeeting f. Online Klausur
Wed20.01.202117:00 - 18:00ONLINESchlussklausur
Wed03.02.202117:00 - 17:15ONLINETestmeeting f. Online Klausur
Thu04.02.202117:00 - 18:00ONLINENachklausur
DayDateTimeRoomTopic
Wed19.05.202108:30 - 20:00RAAB 9901Schlussklausur
Thu20.05.202108:30 - 20:00RAAB 9901Schlussklausur (bei Bedarf)
Thu01.07.202113:45 - 20:00RAAB 9901Nachklausur
DayDateTimeRoomTopic
Thu01.07.202113:45 - 20:00RAAB 9901Schlussklausur
Wed14.07.202113:45 - 20:00RAAB 9901Nachklausur
DayDateTimeRoomTopic
Thu25.11.202100:00 - 00:00RAAB 9901 Hauptklausur (Änderung aufgrund Raumverfügbarkeit möglich)
Wed19.01.202200:00 - 00:00RAAB 9901Nachklausur (Änderung aufgrund Raumverfügbarkeit möglich)
DayDateTimeRoomTopic
Thu05.05.202208:30 - 20:00LP B045
Thu05.05.202208:30 - 20:00RAAB 9901Schlussklausur
Tue24.05.202208:30 - 20:00LP B045
Tue24.05.202208:30 - 20:00RAAB 9901Nachklausur
Wed29.06.202208:30 - 20:00LP B045
DayDateTimeRoomTopic
Wed30.11.202208:30 - 20:00Raab 9901Schlussklausur
Wed14.12.202208:30 - 20:00Raab 9901Nachklausur
DayDateTimeRoomTopic
Tue02.05.202308:30 - 17:45Raab 9901Schlussklausur
Tue27.06.202308:30 - 20:00Raab 9901Nachklausur
DayDateTimeRoomTopic
Wed29.11.202308:30 - 20:00RAAB 9901Schlussklausur
Tue30.01.202410:00 - 17:00RAAB 9901Nachklausur
DayDateTimeRoomTopic
Tue30.04.202413:00 - 20:00Raab9901Schlussklausur
Wed29.05.202408:30 - 20:00Raab 9901Nachklausur