FH Kufstein Study International Accounting
International

International Accounting

level of course unit

First Cycle

Learning outcomes of course unit

The students are able to:
• build up basic knowledge of international accounting in accordance with IFRS and to apply it to issues concerning the fixed assets of a company.
• prepare and understand simple annual financial statements step by step
• compare companies from the point of view of profitability.
• fundamentally analyze practical cases

prerequisites and co-requisites

none

course contents

• The focus of this course is to impart knowledge of the rules of international accounting according to IFRS and their direct application to the fixed assets of a company.
• Furthermore, simple annual financial statements are analyzed and prepared.
• The course also focuses on learning how to set up an effective internal monitoring system within the company and how to efficiently manage cash, receivables and inventories.

recommended or required reading

• Harrison, Walter T.; Horngren, Charles T.; Thomas, C. William & Tietz, Wendy M.: Financial Accounting. Pearson (latest international edition)
• Accessing the IFRS Standards via http://www.ifrs.org/IFRSs/Pages /IFRS.aspx and technical summaries through http://www.ifrs.org/IFRSs/Pages/Technical-summaries.aspx

assessment methods and criteria

Participation, presentation, exam

language of instruction

English

number of ECTS credits allocated

3

eLearning quota in percent

0

course-hours-per-week (chw)

2

planned learning activities and teaching methods

-

semester/trimester when the course unit is delivered

1

name of lecturer(s)

MMag. Christopher Miess, MSc

course unit code

IP_BUS134

type of course unit

integrated lecture

mode of delivery

Compulsory

work placement(s)

-

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