The aim of this course is to gain specific knowledge of the preparation and presentation of annual financial statements (recognition, valuation, presentation and disclosure of specific items of the balance sheet) of corporate enterprises according to UGB (local GAAP).
Subject
Detailed course outline:
Function and content of the annual financial statement
Legal principles and basics of accounting
Accounting for assets
Accounting for equity and liabilities
Income Statement
Accruals and deferrals
Income Taxes
Notes
Criteria for evaluation
written exam
Methods
Lecture
Language
German
Study material
Geirhofer/Hebrank (2010): Grundlagen Buchhaltung und Bilanzmanagement, 3. Auflage, Linz 2010. For this course relevant chapters are no. 3 (without 3.7), 4 and 5 (without 5.8.2).
