Buchführung & Bilanzierung (ILV)Back
|Semester of degree program||Semester 1|
|Mode of delivery||Presencecourse|
|Language of instruction||German|
Upon successful completion of the course, students will be able to:
achieve the understanding of the purpose and the content of
demonstrate the connection between financial and income statement.
handle the basic recording of entries.
handle questions in connection with valuation.
draw up a simple annual financial statement.
teach the basis for cost accounting and balance sheet analysis.
Questions of accounting:
Cash flow statement
Basics of accounting:
The system of double-entry accounting
From the opening balance sheet to the closing balance sheet:
The valuation of assets - basics of the opening balance
The recording of current entries
Drawing up an annual financial statement
The annual financial statement in detail:
Balance sheet and income statement
Notes and annual report
Generally Accepted Accounting Principles
Main features of the accounting policy:
Annual financial statements according to different standards
Grohmann-Steiger/Schneider/Eberhartinger: Einführung in die Buchhaltung im Selbststudium, akt. Auflage, WUV Universitätsverlag, Wien