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)
Project Management & IT (Bachelor)
Language of instruction
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.