Accounting
| Degree programme | Mechatronics |
| Subject area | Engineering & Technology |
| Type of degree | Bachelor Full-time Summer Semester 2024 |
| Course unit title | Accounting |
| Course unit code | 074703029003 |
| Language of instruction | German |
| Type of course unit (compulsory, optional) | Elective |
| Teaching hours per week | 2 |
| Year of study | 2024 |
| Level of the course / module according to the curriculum | |
| Number of ECTS credits allocated | 2 |
| Name of lecturer(s) | Julia BALDAUF |
None
- Creation of a systematic overview of typical questions of business administration in the area of accounting.
- Teaching the basics of double-entry bookkeeping and external accounting
- Teaching the principles of proper accounting
- Accounting for current business transactions
- Teaching the basics of the financial effects of typical business transactions, among other things with the help of the business game "Factory
- Presentation of the connection between stocktaking, inventory and balance sheet/profit and loss account
- Students are able to identify the essential issues with which the main areas of business administration, in particular accounting, are concerned.
- Students can list the sub-areas and functions of accounting as well as the tasks and addressees of external accounting.
- Students can carry out the most important activities from the opening balance sheet to the closing balance sheet and present business transactions in the form of accounting records. The components of annual financial statements and the provisions of the Austrian Commercial Code (UGB) on corporate accounting can be named.
- Students can explain accounting-relevant facts and their effects in the balance sheet/profit and loss account.
- With the help of the business game "Factory", students reproduce the importance of accounting for the result-oriented management of a company and can calculate important company key figures and present their results.
Integrative teaching with case studies and exercises, business simulation game Factory
Written examinations, immanent examination character
None
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Auer, Kurt V.: Buchhaltung und Jahresabschluss erstellen – verstehen – analysieren. Aktuelle Auflage. Götzens: Eigenverlag.
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Bitzyk Peter; Steckel Rudolf: Der Jahresabschluss - Einzelabschluss nach dem UGB. Orac-Wirtschaftsskripten. Aktuelle Auflage. Wien: LexisNexis.
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Geirhofer, Susanne; Hebrank, Claudia: Grundlagen Buchhaltung und Bilanzmanagement. Aktuelle Auflage. Wien: Linde.
Face-to-face instruction with compulsory attendance