[ 572KK1BBILK15 ] KS Accounting

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 (*)KS Buchhaltung
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).
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 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.
Changing subject? No
Earlier variants They also cover the requirements of the curriculum (from - to)
1BBILK: KS Accounting (2009W-2015S)
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority
Number obligatory dates     0    
MuSSS assistance     Astrid Horejs    
Number participants (min/max)     25 / 200    
Course fee     € 0,00    
Online materials and media    

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

Book from onlineshop     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    
Wed04.03.202015:30 - 17:00HS 1Termin Prof. Rohatschek (fakultativ)
Thu25.06.202016:00 - 16:45ZOOMSchlussklausur
Wed16.09.202012:00 - 12:45ZOOMNachklausur