Introduction to Accounting
level of course unit
first cycle, Bachelor
Learning outcomes of course unit
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
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
number of ECTS credits allocated
planned learning activities and teaching methods
Lecture, group work, presentation and task discussion
semester/trimester when the course unit is delivered
name of lecturer(s)
Asc. Prof. (FH) Mag. Kurt Hoffmann
year of study
recommended optional program components
course unit code
type of course unit
mode of delivery