Buchführung & Bilanzierung Group B (ILV)

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Course lecturer:

Hon.-Prof. (FH) Mag.

 Günter Bauer
Course numberB4.06360.10.060
Course codeBu&Bi
Curriculum2019
Semester of degree program Semester 1
Mode of delivery Presencecourse
SPPW2,5
ECTS credits3,0
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
accounting.
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
Financial accounting
Cost accounting

Basics of accounting:
Legal regulations
The account
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:
Valuation policy
Annual financial statements according to different standards

Grohmann-Steiger/Schneider/Eberhartinger: Einführung in die Buchhaltung im Selbststudium, akt. Auflage, WUV Universitätsverlag, Wien