Studienhandbuch | KS Accounting

Inhalt

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

2020SS2

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