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Workload
Education level
Study areas
Responsible person
Hours per week
Coordinating university
9 ECTS
- (*)W_AOB1
Business Administration
o.Univ.-Prof. Helmut Pernsteiner
5 hpw
Johannes Kepler University Linz
Detailed information
Original study plan
Non-Degree Bachelor's programme Finance, Banking and Digitalisation 2025W
Learning Outcomes
Competences
Students are able to solve basic problems of cost and performance accounting and are able to solve questions of accounting according to the Austrian Commercial Code (UGB) with experts and to discuss questions of international accounting in a qualified manner.
Skills
Knowledge
Qualified handling and mathematical solution of cost and activity accounting problems
In-depth solution of accounting issues of the UGB
Classification of international accounting issues
In-depth overview of the main methods of cost and activity accounting
Building on the double-entry bookkeeping system, in-depth knowledge of the accounting regulations of the Austrian Commercial Code (UGB)
