[ 572KK1BBILK15 ] KS Accounting
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Es ist eine neuere Version 2021W dieser LV im Curriculum Bachelor's programme Business and Economics 2021W vorhanden. |
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(*) Unfortunately this information is not available in english. |
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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 |
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Detailed information |
Pre-requisites |
(*)KS Buchhaltung
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Original study plan |
Bachelor's programme Business and Economics 2017W |
Objectives |
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).
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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
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Criteria for evaluation |
written exam
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Methods |
Lecture
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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. 13.1-13.2, 17, 18.2.4-18.6, 19-22, 24-26 and 28.
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Changing subject? |
No |
Earlier variants |
They also cover the requirements of the curriculum (from - to) 1BBILK: KS Accounting (2009W-2015S)
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On-site course |
Maximum number of participants |
100 |
Assignment procedure |
Assignment according to priority |
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2020SS2 |
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MuSSS O.C. |
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Number obligatory dates |
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0 |
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MuSSS assistance |
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Astrid Horejs |
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Number participants (min/max) |
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25 /
200 |
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Course fee |
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€ 0,00 |
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Online materials and media |
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Learning objectives for self-study, course materials for repitition, Sample exercises and sample exam including solutions, supervised electronic answer and question forum and an online tutoring session is offered. The accompanying Moodle-course can be found on Lab Moodle |
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Book from onlineshop |
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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 |
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Dates |
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Day | Date | Time | Room | Topic |
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Wed | 04.03.2020 | 15:30 - 17:00 | HS 1 | Termin Prof. Rohatschek (fakultativ) | Thu | 25.06.2020 | 16:00 - 16:45 | ZOOM | Schlussklausur | Wed | 16.09.2020 | 12:00 - 12:45 | ZOOM | Nachklausur | |
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