[ 515EXURBILK20 ] KS Accounting According to Austrian Corporate Code (UGB)
|
|
|
|
(*) Unfortunately this information is not available in english. |
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
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 |
|
|
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
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 |
|
|
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
On-site course |
Maximum number of participants |
200 |
Assignment procedure |
Assignment according to priority |
|
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
|
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
This course is additionally offered in the following versions: |
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
|
|
![](https://studienhandbuch.jku.at/pics/pixel.gif) |
2023SS1 |
![](pics/left.gif) |
← |
MuSSS O.C. |
![](pics/right.gif) |
← |
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. 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 |
|
|
Script on the onlineshop |
|
|
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 |
|
|
Dates |
|
|
Day | Date | Time | Room | Topic |
---|
Wed | 26.04.2023 | 15:30 - 17:00 | HS 1 | Schlussklausur | Wed | 31.05.2023 | 15:30 - 16:30 | HS 16 | Nachklausur | |
|
|
|