Information on individual educational components (ECTS-Course descriptions) per semester

Degree programme: Master Business Administration: Accounting, Controlling & Finance
Type of degree: FH Master´s Degree Programme
Part-time
Winter Semester 2021

Course unit title Accounting
Course unit code 025122012120
Language of instruction Deutsch
Type of course unit (compulsory, optional) Compulsory
Semester when the course unit is delivered Winter Semester 2021
Teaching hours per week 2
Year of study 2021
Number of ECTS credits allocated Second Cycle (Master)
Number of ECTS credits allocated 3
Name of lecturer(s) Ulrike WESTPHAL


Prerequisites and co-requisites
  • Accounting
  • Basic knowledge of company law
  • Basic knowledge of company tax law

Course content

 

  • Accounting obligations under company law (UGB)
  • Accounting and accounting regulations according to tax law
  • Corporate legal regulations on accounting in the Third Book of the Austrian Commercial Code (UGB)
  • Principles of proper accounting
  • Rules for the presentation of the balance sheet and the income statement
  • Approach of a balance sheet item in terms of reason and amount
  • Valuation rules, types, accounting entries and special cases for individual balance sheet items (fixed assets, current assets, deferred income, equity, provisions, liabilities)
  • Procedure of the profit and loss account
  • Appendix and management report

Learning outcomes

A company’s accounting fulfils numerous core functions, ranging from corporate management to determination of the tax base. Knowledge in this area is indispensable to every business graduate.

Knowledge

  • Students know the components of annual financial statements and the basic ways to determine income.
  • They have knowledge of accounting and the demonstration of business transactions in a financial statement.

Comprehension

  • Students understand the interrelations of the components of an annual financial statement.
  • They understand the regulations of the company and tax law.

Application

  • They are able to correctly apply the legal requirements for presentation, valuation and classification.
  • They can use leeways within the scope of legal restrictions.

Planned learning activities and teaching methods
  • Lectures
  • Exercises using case studies

Assessment methods and criteria

Written exam


Comment

None


Recommended or required reading
  • Egger, Anton; Samer, Helmut; Bertl, Romuald: Der Jahresabschluss nach dem Unternehmensgesetzbuch: Der Einzelabschluss. Aktuelle Auflage. Wien: Linde Verlag Bd.1.
  • Wagenhofer, Alfred: Bilanzierung und Bilanzanalyse. Aktuelle Auflage. Wien: Linde Verlag.

Mode of delivery (face-to-face, distance learning)

Face-to-face instruction