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

Type

compulsory

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

Infos

Degree programme

Project Management & IT (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2023

Semester

2 SS

Incoming

Yes

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

0387-17-01-BB-DE-16