Inhalt
[ 572BWEFBUHK15 ] KS Accounting (Basics)
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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 |
(*)keine
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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.
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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.
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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. 1-11, 16, and 18.1-18.2.3.
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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.
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Earlier variants |
They also cover the requirements of the curriculum (from - to) 1BBUHAK: KS Accounting (Basics) (2009W-2015S)
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On-site course |
Maximum number of participants |
200 |
Assignment procedure |
Assignment according to priority |
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MuSSS O.C. 2018WS2 |
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Number obligatory dates |
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0 |
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MuSSS assistance |
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Astrid Horejs-Kainrath |
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Number participants (min/max) |
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25 /
100 |
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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, 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 |
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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, available from course assignment |
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Dates |
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Day | Date | Time | Room | Topic |
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Wed | 23.01.2019 | 16:15 - 19:30 | Raab 9901 | Schlussklausur | Thu | 07.02.2019 | 17:30 - 19:30 | Raab 9901 | Nachklausur | |
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