601.648 (20W) BUS 1: Financial Reporting

Wintersemester 2020/21

Anmeldefrist abgelaufen.

Erster Termin der LV
05.11.2020 13:00 - 18:00 online Off Campus
... keine weiteren Termine bekannt

Überblick

Bedingt durch die COVID-19-Pandemie können kurzfristige Änderungen bei Lehrveranstaltungen und Prüfungen (z.B. Absage von Präsenz-Lehreveranstaltungen und Umstellung auf Online-Prüfungen) erforderlich sein.

Weitere Informationen zum Lehrbetrieb vor Ort finden Sie unter: https://www.aau.at/corona.
Lehrende/r
LV-Titel englisch BUS 1: Financial Reporting
LV-Art Vorlesung
LV-Modell Onlinelehrveranstaltung
Semesterstunde/n 2.0
ECTS-Anrechnungspunkte 4.0
Anmeldungen 49
Organisationseinheit
Unterrichtssprache Englisch
LV-Beginn 05.11.2020
eLearning zum Moodle-Kurs

Zeit und Ort

Beachten Sie bitte, dass sich aufgrund von COVID-19-Maßnahmen die derzeit angezeigten Termine noch ändern können.
Liste der Termine wird geladen...

LV-Beschreibung

Intendierte Lernergebnisse

  • Critically analysis and description of the role of financial reporting in business environment (10%)
  • Developing a sense of accuracy and attention to detail, a cultivation of such character traits as neatness, concentration and perseverance, an appreciation of financial statements as a form of communication and a confidence in reading them (10%)
  • Critically analysis and description of the role of financial reporting in business environment (20%)
  • Acquaintance with general accounting categories and their scope in financial statements; Understanding the environment where accounting information have occurred; Developing students’ skills and competences in understanding and usage of financial statements for business decision making (20%)
  • Developing students’awareness of the need for accounting usage in business practice as a ‘’language of contemporary business’’ (10%)
  • A positive attitude towards:
    (a) ethical behaviour, (b) profit motive, (c) entrepreneurship,(d) innovation and technological development; and an ability to look at issues in their business, to acquire appropriate problem solving skills and to make sound judgements. (10%)
  • Become familiar with reading and understanding basic financial statements and will encourage initiative and develop in each student self-reliance, mental organization, clear and logical thinking, mental agility, critical skills, planning habits, methods of investigation and processes whereby accuracy can be ensured. (20%)

Lehrmethodik inkl. Einsatz von eLearning-Tools

  • Lectures (with the encouragement of student participation and engagement)
  • Solving tasks (mathematical and statistical)
  • Studying teaching materials (case studies, research papers, official publications…)
  • Critical review (written or oral presentation)
  • Discussions in class


Inhalt/e

  • What is accounting and basic characteristics of accounting
  • Basic financial statements – balance sheet (asset, equity and liabilities)
  • Basic financial statements – income statement (revenues, expenses and the difference)
  • Basic financial statements – cash flow statement (inflow and outflow of money, direct and indirect method)
  • Basic financial statements – statement on changes in equity and notes

Erwartete Vorkenntnisse

pre-requisites: none

Prüfungsinformationen

Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.

Geänderte Prüfungsinformationen (COVID-19 Ausnahmeregelung)

oral examination (online "classroom")

Prüfungsmethode/n

open book examination (online)

or

oral examination (online "classroom")

Prüfungsinhalt/e

topics developed during the course

Beurteilungsschema

Note Benotungsschema

Position im Curriculum

  • Bachelorstudium International Business and Economics (SKZ: 516, Version: 19W.1)
    • Fach: Principles of Business (Pflichtfach)
      • 1.2 BUS 1: Financial Reporting ( 0.0h VO, VI / 4.0 ECTS)
        • 601.648 BUS 1: Financial Reporting (2.0h VO / 4.0 ECTS)
          Absolvierung im 1., 2., 3., 4. Semester empfohlen

Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung

Wintersemester 2023/24
  • 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)
Wintersemester 2022/23
  • 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)
Wintersemester 2021/22
  • 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)
Wintersemester 2019/20
  • 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)