| Detailed information |
| Pre-requisites |
(*)KS Bilanzierung nach UGB,
KS Steuern
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| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
Learning Outcomes
- LO4: Students analyze the influence of various accounting and valuation options under company and tax law on company profits and the tax base. They use not only theoretical knowledge, but also practical examples to carry out differentiated analyses.
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| Skills |
Knowledge |
Learning Outcomes
- LO3: Students are able to transfer the determination of profit under company law to the determination of profit for tax purposes using the more-less calculation.
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The course provides knowledge about the determination of profits under company law and tax law. Students will develop a comprehensive understanding of how the determination of profits under company law is converted into the determination of profits for tax purposes. Students deepen their knowledge of the determination of profits under company law and tax law by gaining an insight into the different legal bases, their similarities and differences. They will be able to determine a company's profit for the period initially according to the principles of company law and to transfer this to the tax calculation using the more-less calculation and to determine the tax assessment basis from this. The course also imparts knowledge in the field of accounting and financial reporting. Students acquire the ability to apply their acquired knowledge and skills to companies.
Course content:
- Legal bases and principles of corporate and tax profit determination
- Overview of the types of profit determination for tax purposes
- Differences between corporate and tax profit determination in detail
- Reconciliation of the determination of profits under company law to the determination of profits for tax purposes using the more-less calculation
- Determining the tax base for companies
Learning Outcomes
- LO1: Students can name the legal bases and principles of corporate and tax profit determination.
- LO2: Students understand and explain the connection between the determination of profits under company law and tax law.
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| Criteria for evaluation |
Point system: The assessment strategy follows an adaptive learning concept that includes motivational strategies.
A total of 100 points can be achieved in this course. The distribution of marks is as follows:
| 100 - 85 points | Very good |
| 70 - 84.5 points | Good |
| 60 - 69.5 points | Satisfactory |
| 51 - 59.5 points | Sufficient |
| 0 - 50.5 points | Not sufficient |
- Written exam 49 points
- Interactive elements:
- Preparation of presentations on practical cases (individual tasks) (max. 41 points).
- Active discussion. 10 points can be achieved.
Feedback culture:
Feedback includes individual feedback at the end of the presentations (mandatory) and individual feedback (one-to-one discussion) by the course instructor at the end of the course (optional).
Synchronization of learning outcomes and assessments:
- LO1: written exam + individual task + presentation / discussion
- LO2: written exam + individual task + presentation / discussion
- LO3: Written exam + individual task + presentation / discussion
- LO4: Written exam + individual task + presentation / discussion
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| Methods |
The course uses a combination of different teaching methods to
- maximize student motivation and attention.
- achieve the learning objectives in the most didactic way.
This includes the following
- Teacher-centered information input, supported by slides and literature
- Self-directed learning, supported by literature
- Discussion and analysis in groups
- Preparation of practical cases to be presented and discussed in the course
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| Language |
German |
| Study material |
- Books
- Bertl/Goldoni-Deutsch/Hirschler, Buchhaltungs- und Bilanzierungshandbuch12, LexisNexis 2022.
- Grünberger, Practice of Accounting 2019/202015, Linde Verlag, 2019
- JKU Tax, Tax Law 2023/247, LexisNexis 2023
- Case studies
- Power Point slides
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| Changing subject? |
No |
