Sports, Culture & Event Management PT
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Introduction to Accounting

level of course unit

first cycle, Bachelor

Learning outcomes of course unit

External accounting:

The students:
• Know the fundamentals of mapping business decisions in the accounting system;
• Know and understand the basic concepts and subareas of accounting;
• Understand the technology and internal structure of double-entry bookkeeping and understand the fundamentals of the Austrian tax system;
• Can assess the structure of an accounting system and the characteristics of different account types;
• Can make simple business postings to balance sheet and profit and loss accounts and create posting records;
• Recognize the significant effects of business transactions on the balance sheet and income statement.

Internal accounting:

The students:
• Know the tasks and solutions of cost and revenue accounting with its subsystems (cost element, cost center and cost unit accounting);
• Can use the terms payments - disbursements, revenues - expenses,
Revenue - separate expenses from each other;
• Can describe the organizational structure of a cost accounting system and
the main cost accounting systems;
• Know the systems of cost accounting (partial and full cost accounting).

prerequisites and co-requisites


course contents

External accounting:
• Structure of the accounting system
• Fundamentals of operational accounting: Tasks, sub-areas and basic concepts
• Commercial accounting system: From inventory to opening balance sheet
• Double-entry accounting system: Posting business cases to inventory and profit and loss accounts
• Organization of bookkeeping (chart of accounts, sales tax, etc.)
• Principle of period purity and accruals and deferrals

Internal accounting:
• Objectives and basic concepts of cost and revenue accounting
• Fundamentals of cost and revenue accounting: Tasks, components and subareas
• Structure of cost accounting (cost elements, cost centers, cost objects)
• Contribution margin accounting

Relation to sports, culture and event management:
• Fundamentals of finance (terms and objectives of financing, financial and liquidity planning)
• Basic forms of participation, self-financing and credit financing
• Application examples for the concepts of accounting and finance
• Case studies

recommended or required reading

Auer, K. (2018): Buchhaltung + Jahresabschluss: erstellen – verstehen - analysieren, Wien, Verlag Auer & Partner Consulting KG
Breidenbach, K., & Währisch, M. (2017): Buchhaltung und Jahresabschluss, 4. Aufl.
Buchholz, L./ Gerhards, R. (2016): Internes Rechnungswesen, Kosten- und Leistungsrechnung, Betriebsstatistik und Planungsrechnung
Coenenberg, A.G./ Haller, A./ Et. Al. (2018): Einführung in das Rechnungswesen: Grundlagen der Buchführung und Bilanzierung, 7. Aufl.
Deimel, K./ Erdmann, G./ Isemann, R./ Müller, S. (2017): Kostenrechnung, Das Lehrbuch für Bachelor, Master und Praktiker
Exler, M. (2015): Controllingorientiertes Finanz- und Rechnungswesen - Jahresabschluss & Analyse, Finanzwirtschaft, Wertmanagement, Herne, NWB Verlag
Geirhofer, S./ Hebrank, C. (2016): Grundlagen Buchhaltung und Bilanzmanagement, 4, Aufl.
Grohmann-Steiger, Ch. / Schneider, W. / Dobrovits, I. (2016): Einführung in die Buchhaltung

im Selbststudium, 21. Auflage, Band I + Band II, Wien, facultas Verlag
Olfert, K. (2017): Finanzierung, 17. Auflage, Herne, NWB Verlag
Schauer, R (2019): Betriebswirtschaftslehre, 6. Auflage, Wien, Linde Verlag
Schmidt, M., Auer, B., & Schmidt, P. (2012): Buchführung und Bilanzierung: Eine anwendungsorientierte Einführung
Wedell, H./ Dilling, A.A. (2018): Grundlagen des Rechnungswesens, 16. Aufl.

Betriebswirtschaftliche Forschung und Praxis (BFuP); Zeitschrift für Betriebswirtschaft (zfB); Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (ZfBF); Journal of Business and Economics (JBE); Wirtschaftswissenschaftliches Studium (WiSt); BC-Zeitschrift für Bilanzierung, Rechnungswesen und Controlling; Die Wirtschaftsprüfung (WpG); Zeitschrift Führung + Organisation (ZFO); Harvard Business Manager; Der Betriebswirt; Der Betrieb, Strategic Management Journal (SMJ)

assessment methods and criteria

Module examination: portfolio

language of instruction


number of ECTS credits allocated


eLearning quota in percent


course-hours-per-week (chw)


planned learning activities and teaching methods

integrated course, case studies, discussion, group work, presentations

semester/trimester when the course unit is delivered


name of lecturer(s)


year of study

first year of studies

recommended optional program components

not applicable

course unit code


type of course unit

integrated lecture

mode of delivery


work placement(s)

not applicable