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Finance and Accounting

level of course unit

first cycle, Bachelor

Learning outcomes of course unit

Students will develop an understanding of the fundamental techniques and perspectives of internal accounting and will gain an overview of the conventional methods of cost accounting and financial accounting. They will be capable of identifying correlations and interpreting results. In addition, they will be able to make calculations and assessments regarding the financing of investments.

prerequisites and co-requisites

not applicable

course contents

In the course “Finance and Accounting” students will learn how to prepare annual accounts in the required form and how to interpret annual accounts that have already been completed. This will be achieved, in the group, by acquiring the fundamental knowledge. Important concepts (e.g., own and borrowed capital, balance sheet, profit and loss statement, etc.), key figures and forms of financing are just a few of the topics that will be covered. Moreover, the course will look at company law and the relevant recognition and measurement requirements. The main focus will be on the following four areas:
- Cost accounting
- Annual accounts
- Fundamentals of accounting
- Finance and investment

recommended or required reading

Exler, M. (2010): Controllingorientiertes Finanz- und Rechnungswesen – mit einer durchgängigen Fallstudie. Herne Schulz, V. (2011): Basiswissen Rechnungswesen: Buchführung, Bilanzierung, Kostenrechnung, Controlling. Beck Auer, K. (2008): Jahresabschluss erstellen – verstehen – analysieren. Innsbruck Egger, A. / Samer, H. / Bertl, R. (2009): Der Jahresabschluss nach dem Unternehmensgesetzbuch. Linde

assessment methods and criteria

written examination

language of instruction

German

number of ECTS credits allocated

2

planned learning activities and teaching methods

Integrated course, case studies, discussion, group work

semester/trimester when the course unit is delivered

2

name of lecturer(s)

Prof. (FH) DDr. Mario Situm

year of study

1.year of studies

recommended optional program components

not applicable

course unit code

BWL_FRW

type of course unit

compulsory (integrated lecture)

mode of delivery

In-class course

work placement(s)

not applicable