Accounting & Controlling

Course contents
  • Topics of Course Unit 1
    Various accounting systems
    Considering Austrian financial reporting standards within an international
    context
    Obligation to keep records
    Bookkeeping systems
    The consequences of violating the legal obligation to keep records

    Topics of Course Unit 2
    GAAP
    The characteristics of double-entry bookkeeping
    The concept of balancing
    Posting to asset accounts

    Topics of Course Unit 3
    Posting to asset accounts
    Posting to profit and loss accounts
    Personal withdrawals versus personal contributions
    Three-ledger accounting
    Calculating cost of sales and depreciation

    Topics of Course Unit 4
    The legal basis for VAT
    VAT reporting

    Topics of Course Unit 5
    Fixed assets: valuation and reporting
    Current assets: valuation and reporting
    Depreciation

    Topics of Course Unit 6
    Valuation of inventory
    Valuation of receivables
    Accrual

    Topics of Course Unit 7
    Evaluation of liabilities
    Provisions
    Reserves

    Topics of Course Unit 8
    Operating numbers
    based on concrete financial statements

    Topics of Course Unit 9
    Revision, exercises and preparation for the final examination
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