Inhalt

[ 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 Business Administration 2024W
Objectives This course will teach students the basic principles of preparing annual financial statements in accordance with the Austrian Corporate Code (UGB). Emphasis is placed on the recognition, disclosure and adjustment of fundamental balance sheet items.
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.    
2024SS1
Number obligatory dates     0    
MuSSS assistance     Astrid Horejs    
Number participants (min/max)     80 / 999    
Course fee     € 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.    
Script on the onlineshop     KS Bilanzierung nach UGB (Juli 2023), available at the price of € 14,00 at the Copy Center (Room HG004/A), available from course assignment    
Dates    
DayDateTimeRoomTopic
Tue30.04.202417:15 - 18:15HS 1Schlussklausur
Tue28.05.202412:00 - 13:00HS 1Nachklausur