Accounting & Ratio Analysis

1. Austrian generally accepted accounting principles (in particular: prudence principle); 2. Valuation methods (acquisition costs vs. production costs); 3. Differences between bookings according to company law and fiscal consideration (in particular. authoritative principle, reconciliation of book and taxable income); 4. Further examples for various closing entries (scheduled and non-scheduled depreciation, low-value assets, differentiation tangible assets – financial assets – intangible assets, materials usage, valuation of assets, provisions, balancing of equity capital, in particular: various reserves, basic principles of accruals and deferrals); 5. Ratio analysis (assets analysis, capital analysis liquidity analysis, profitability analysis); 6. Cash flow statement (operating cash flow, cash flow from investing activities, cash flow from financing activities)

Mode of delivery

face to face



Recommended or required reading and other learning resources/tools

Grohmann-Steiger et al. : Einführung in die Buchhaltung im Selbststudium. Most current edition. Wien.; Messner et al. (Hrsg.): Grundlagen der Betriebswirtschaftslehre. Most current edition. Wien.; Wagenhofer: Bilanzierung und Bilanzanalyse. Most current edition. Wien.

Planned learning activities and teaching methods

Integrated course: lecture, case studies, discussion

Assessment methods and criteria

Assessment is based on the final exam as well as on the quality of students' assignments, presentations etc.

Prerequisites and co-requisites

Module Accounting Systems 1


Degree programme

Project Management & IT (Bachelor)



ECTS Credits


Language of instruction




Academic year



2 SS



Learning outcome

After having successfully completed the course, students are able to solve the most important issues with regard to balancing of an account and valuation when preparing a financial statement (financial report, appendix). They are able to independently make various basic closing entries. In particular, they are able to read a presented financial report and analyse it regarding the financial situation, financial performance and financial position.

Course code