International Business Studies FT
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Introduction to Accounting

level of course unit

first cycle, Bachelor

Learning outcomes of course unit

Students will:
be familiar with the structure of an annual financial statement;
be able to independently produce an annual financial statement;
know the national financial reporting standards;
know the basics of international financial reporting standards

prerequisites and co-requisites

not specified

course contents

Students will learn to understand annual financial statements by discussing the statements’ individual sections and the relationships between the statements’ individual tools. The course will cover creating annual financial statements for individual companies and comparing national (Austria and Germany) and international accounting regulations. It will also cover development of balance sheets, profit and loss statements and cash flow statements by means of a case study that includes continual business cases, from the company’s founding to its current business activities, resulting in several completed fiscal years.

recommended or required reading

Auer, K.: Externe Rechnungslegung. Berlin, 2000.
Auer, K.: Buchhaltung und Jahresabschluss. 5. Aufl., Götzens, 2012.
Wöhe, G. u. U. Döring: Einführung in die Allgemeine Betriebswirtschaftslehre. 25. Aufl., München, 2013.

assessment methods and criteria

Written exam and/or scientific paper and/or presentation

language of instruction

German

number of ECTS credits allocated

3

planned learning activities and teaching methods

Lecture, group work, presentation and task discussion

semester/trimester when the course unit is delivered

1

course-hours-per-week (chw)

2

name of lecturer(s)

Asc. Prof. (FH) Mag. Kurt Hoffmann

year of study

1st year

recommended optional program components

not specified

course unit code

V.RW.1

type of course unit

compulsory

mode of delivery

In-class course

work placement(s)

not applicable