Information on individual educational components (ECTS-Course descriptions) per semester | |
| Degree programme: | Bachelor International Business Administration Part-time |
| Type of degree: | FH Bachelor´s Degree Programme |
| Part-time | |
| Winter Semester 2024 | |
| Course unit title | Accounting |
| Course unit code | 025008010102 |
| Language of instruction | German |
| Type of course unit (compulsory, optional) | Compulsory |
| Semester when the course unit is delivered | Winter Semester 2024 |
| Teaching hours per week | 2 |
| Year of study | 2024 |
| Level of course unit (e.g. first, second or third cycle) | First Cycle (Bachelor) |
| Number of ECTS credits allocated | 2 |
| Name of lecturer(s) | Julia BALDAUF Jonas ROSSMANITH |
| Prerequisites and co-requisites |
None |
| Course content |
|
| Learning outcomes |
Business accounting documents all business transactions in a company and is the basis for internal and external accounting. Understanding accounting is essential for understanding the processes in a company - no decision in the company can be made without being able to estimate the consequences in the figures. Students are familiar with the most important activities from the opening balance sheet to the closing balance sheet / profit and loss account, they know the connection between stocktaking, inventory and closing balance sheet. Students understand the logic of double-entry bookkeeping and the interplay of closing balance sheet and profit and loss account - they understand the accounting cycle of double-entry bookkeeping and can open the annual accounts with the corresponding entries, make current entries and close them accordingly. They recognise accounting-relevant facts and they deepen their understanding of the importance of accounting for the result-oriented management of a company with the help of the business game "Factory". Students can create an inventory from stocktaking data and prepare a closing balance sheet and a profit and loss account, including correct representation of VAT, taking into account accounting-relevant business transactions. |
| Planned learning activities and teaching methods |
Interactive course with lecture, case studies, exercises in individual and group work, realization of a simulation game |
| Assessment methods and criteria |
Written exam |
| Comment |
None
|
| Recommended or required reading |
Döring, Ulrich; Buchholz, Rainer (2021): Buchhaltung und Jahresabschluss. Neu bearbeitete Auflage. Köln: Erich Schmidt. Geirhofer, Susanne; Hebrank, Claudia (2015): Grundlagen Buchhaltung und Bilanzmanagement. 3. Auflage. Wien: Linde. Wagenhofer, Alfred (2019): Bilanzierung und Bilanzanalyse: Eine Einführung. 14. Auflage. Wien: Linde. Grbenic, Zunk (2019) Buchhaltung Grundlagen. 1. Auflage. Wien: Linde Grünberger, David; Pfriemer, Thomat (2018): Buchhaltung und Bilanz - Ein systematischer Überblick. 4. Auflage. Wien: LexisNexis ARD ORAC |
| Mode of delivery (face-to-face, distance learning) |
Classes with compulsory attendance in individual teaching units (simulation game, seminars) |
| Winter Semester 2024 | go Top |