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| Detailed information |
| Pre-requisites |
(*)keine
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| Original study plan |
Bachelor's programme Business and Economics 2013W |
| Objectives |
The aim of this course is to gain basic knowledge of accounting, especially for the system and the function of bookkeeping.
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| Subject |
The course starts with a general introduction to the world of accounting by discussing objective, function, stakeholder and legal basics of accounting. Moreover, essential terms of accounting are explained and a detailed insight into the balance sheet, the main element of accounting, is given. A core part of this course are the principles of double entry bookkeeping. Therefore the construct “account” as a basic component of the balance sheet is reviewed, and accounting records as well as opening and final balance are presented on the basis of important business cases of trading and industry organizations.
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| Criteria for evaluation |
written exam
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| Methods |
Lecture
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| Language |
German |
| Study material |
Geirhofer/Hebrank (2010): Grundlagen Buchhaltung und Bilanzmanagement, 3. Auflage, Linz 2010. For this course relevant chapters are no. 1, 2, 3.7 and 6.
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| Changing subject? |
No |
| Corresponding lecture |
(*)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 jedenfalls anerkannt. Sonstige Prüfungen werden im Einzelfall nach Maßgabe der Gleichwertigkeit anerkannt.
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