Inhalt

[ 572BWEFBUHK15 ] KS Accounting (Basics)

Versionsauswahl
Es ist eine neuere Version 2021W dieser LV im Curriculum Bachelor's programme Business and Economics 2021W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
2 ECTS B1 - Bachelor's programme 1. year Business Administration Katharina Maschek 1 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)keine
Original study plan Bachelor's programme Business and Economics 2016W
Objectives The aim of this course is to gain basic knowledge of accounting, especially for the system and the function of bookkeeping.
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.

Criteria for evaluation written exam
Methods Lecture
Language German
Study material Schneider W./Dobrovits/Schneider D./Grohmann-Steiger (2016): Einführung in die Buchhaltung im Selbststudium, 21. Auflage, Band 1 und Band 2. For this course relevant chapters are no. 1-11, 16, and 18.1-18.2.3.
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.
Earlier variants They also cover the requirements of the curriculum (from - to)
1BBUHAK: KS Accounting (Basics) (2009W-2015S)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority
MuSSS O.C.
Number obligatory dates     0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0    
MuSSS assistance     Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs-Kainrath Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs    
Number participants (min/max)     25 / 300 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 300 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 100 25 / 999    
Course fee     € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00    
Online materials and media    

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Moodle-Lab

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Moodle-Lab

ATTENTION: New book expected for SS 2016

From the SS 2016 onwards the fourth edition of the book “Grundlagen Buchhaltung und Bilanzmanagement” will presumably be used (expected date of publication: March 2016).

Till the present day the publishing company was not able to determine a publishing date for the fourth edition. As soon as the publication date is fixed the book will be available for purchase in the MuSSS-Onlineshop.

In the meantime purchasing the third edition (2010) of the book is not recommended.

Further online materials and media: Lernziele zur Selbststudienanleitung, powerpoint slides for repetition, exercises with solutions, online knowledge check and a sample of exam, virtual online tutorial for exam preparation and question-answer forum. You can find the accompanying Moodle course on Lab Moodle.

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle

Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, knowledge and learning progress examination, 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     Grundlagen Buchhaltung und Bilanzmanagement (dritte Auflage 2010 - Geirhofer/Hebrank - Linde Verlag), available at the price of € 29,60 at ÖH-Shop, available from course assignment Grundlagen Buchhaltung und Bilanzmanagement (dritte Auflage 2010 - Geirhofer/Hebrank - Linde Verlag), available at the price of € 29,60 at ÖH-Shop, available from course assignment   Grundlagen Buchhaltung und Bilanzmanagement (2016 - Geirhofer/Hebrank - Linde Verlag), available at the price of € 33,60 at ÖH-Shop, available from course assignment Einführung in die Buchhaltung im Selbststudium (21. Auflage 2016 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 42,00 at ÖH-Shop, available from course assignment Einführung in die Buchhaltung im Selbststudium (21. Auflage 2016 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 42,00 at ÖH-Shop, available from course assignment Einführung in die Buchhaltung im Selbststudium (21. Auflage 2016 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 42,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (21. Auflage 2016 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 42,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (21. Auflage 2016 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 42,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (21. Auflage 2016 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 42,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium (22. Auflage 2018 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00 at ÖH-Shop Einführung in die Buchhaltung im Selbststudium I + II (23. Auflage 2020 - Schneider Wilfried/Dobrovits Ingrid/Schneider Dieter - Facultas), available at the price of € 45,00    
Dates    
DayDateTimeRoomTopic
Wed25.11.201511:30 - 19:30PR 9901Schlussklausur
Thu26.11.201510:00 - 18:45PR 9901eventueller Zusatztermin Schlussklausur
Wed20.01.201611:30 - 19:30PR 9901Nachklausur
Thu21.01.201610:00 - 18:45PR 9901eventueller Zusatztermin Nachklausur
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Wed20.01.201611:30 - 19:30PR 9901Schlussklausur
Thu21.01.201610:00 - 18:45PR 9901eventueller Zusatztermin Schlussklausur
Tue09.02.201617:30 - 19:30PR 9901Nachklausur
Wed10.02.201610:00 - 18:45PR 9901eventueller Zusatztermin Nachklausur
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Wed27.04.201615:00 - 19:30Raab 9901Schlussklausur
Wed13.07.201612:30 - 19:30Raab 9901Nachklausur
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Wed13.07.201612:30 - 19:30Raab 9901Schlussklausur
Mon19.09.201617:30 - 19:30Raab 9901Nachklausur
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Tue24.01.201715:00 - 19:30Raab 9901Nachklausur
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Tue24.01.201715:00 - 19:30Raab 9901Schlussklausur
Tue07.02.201718:45 - 19:30Raab 9901Nachklausur
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Wed26.04.201716:15 - 19:30Raab 9901Schlussklausur
Tue27.06.201712:30 - 19:30Raab 9901Nachklausur
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Tue27.06.201712:30 - 19:30Raab 9901Schlussklausur
Wed20.09.201715:00 - 19:30Raab 9901Nachklausur
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Tue21.11.201716:15 - 19:30Raab 9901Schlussklausur
Wed24.01.201812:30 - 19:30Raab 9901Nachklausur
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Wed24.01.201812:30 - 19:30Raab 9901Schussklausur
Wed07.02.201816:15 - 19:30Raab 9901Nachklausur
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Wed27.06.201815:00 - 19:30Raab 9901Nachklausur
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Wed11.07.201818:45 - 19:30Raab 9901Nachklausur
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Thu28.06.201813:45 - 15:15K 153CInfo-Veranstaltung (Besuch ohne Anmeldung möglich)
Tue18.09.201816:15 - 19:30Raab 9901Schlussklausur
Mon26.11.201815:00 - 19:30Raab 9901Nachklausur
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Mon26.11.201815:00 - 19:30Raab 9901Schlussklausur
Wed23.01.201916:15 - 19:30Raab 9901Nachklausur
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Thu07.02.201917:30 - 19:30Raab 9901Nachklausur
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Tue07.05.201913:45 - 19:30Raab 9901Schlussklausur
Tue25.06.201915:00 - 19:30Raab 9901Nachklausur
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Tue25.06.201915:00 - 19:30Raab 9901Schlussklausur
Mon07.10.201916:15 - 19:30Raab 9901Nachklausur
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Wed20.11.201911:15 - 19:30Raab 9901Schlussklausur
Tue21.01.202016:15 - 19:30Raab 9901Nachklausur
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Tue21.01.202016:15 - 19:30Raab 9901Schlussklausur
Thu06.02.202017:30 - 19:30Raab 9901Nachklausur
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Thu23.04.202017:30 - 18:15Schlussklausur
Thu25.06.202018:45 - 19:30Nachklausur
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Thu25.06.202018:45 - 19:30Raab 9901Schlussklausur
Thu17.09.202018:45 - 19:30ZOOMNachklausur
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Tue24.11.202000:00 - 00:00RAAB 9901Schlussklausur
Wed25.11.202000:00 - 00:00RAAB 9901Schlussklausur - Reservetermin
Wed20.01.202117:00 - 17:45ONLINENachklausur