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[ 480MABAFATV12 ] VL Finance, Accounting and Taxation
Versionsauswahl
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Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Dietmar Aigner 2 hpw Johannes Kepler University Linz
Detailed information
Original study plan Master's programme Management in Polymer Technologies (MPT) 2014W
Objectives The lectures is designed as an introduction to three important areas of business studies for non-business majors. It offers an insight into the basic nature and principles of Accounting, Corporate Finance and the Austrian and international tax system as well as showing selected key features and concepts of these fields in more detail.

At the end of the lecture, students should

  • have an understanding of the nature, objectives and key concepts of financial and management accounting
  • know the principles and general purpose of financial statements (including the statement of financial position, income statement and statement of cash flows) and be able to understand their basic content
  • understand the processes of double-entry bookkeeping
  • be able to handle simple calculations used in management accounting
  • understand key concepts of financial mathematics (including the calculation of interest, compound interest and annuities)
  • understand the importance of liquidity and relevance of cash flows for a business
  • get a feeling for the possibilities and limitations of financial analysis
  • calculate ratios commonly used for analysing financial statements
  • know how to make investment decisions based on calculations
  • be able to identify the benefits and risks associated with various ways of financing a business
  • understand the general nature of the Austrian tax system and domestic tax law and know the key elements of income, corporate and value-added tax
  • understand what international tax law refers to, its importance and how it basically distributes taxation rights
Subject As an introduction to multiple fields of business studies, the lecture touches a broad range of subjects:

  • Nature and Objectives of Accounting
  • Financial Statements (Statement of Financial Position, Income Statement, Statement of Cash Flows)
  • Accounting Conventions
  • Valuation of Assets in Financial Statements
  • Expense and Revenue Recognition
  • Double-Entry Bookkeeping
  • Accounting for Limited Companies
  • Management Accounting
  • Cash Management
  • Analysing Financial Statements
  • Financial Mathematics
  • Investment Decisions
  • Financing a Business
  • Austrian Tax System
  • Austrian Income and Corporte Tax
  • Value-Added Tax (VAT)
  • International Tax Law
Criteria for evaluation Exam
Methods Lecture (online videos, available at any time)
Language English
Study material 1) The parts on Accounting and Finance are mainly based on the corresponding parts from the textbook: McLaney, E./Atrill, P. (2014). "Accounting and Finance: An Introduction" (7th ed.). Harlow, England: Pearson Education.

2) The slides used in the videos are available as script.

3) Additional readings on special topics are provided in the online course.

4) Speakers of German can additionaly find explanations in the books used by starters in business studies at our university. These include (all published in Vienna, Austria by Linde Verlag, new editions are released regularly and usually available at the library):

  • Geirhofer, S./Hebrank, C. "Grundlagen Buchhaltung und Bilanzmanagement".
  • Pernsteiner, H./Andeßner, R. "Finanzmanagement kompakt".
  • Tumpel, M. "Steuern kompakt".
Changing subject? No
Further information An intensifying course is offered. The topics are the same as in the lecture, but used in pracitcal examples. Both courses do not have to be taken in the same semester. However, it is generally recommended to attend the lecture before or parallel to the intensifying course.
Corresponding lecture WKMPGKSFATA: KS Finance, Accounting and Taxation (3 ECTS)
On-site course
Maximum number of participants -
Assignment procedure Assignment according to priority