Digital Accounting

Course contents

- Corporate and tax law fundamentals with special consideration of the requirements of IT-supported accounting
- Accounting systems
- Sub-areas of accounting
- Functions of accounting
- Core aspects of accounting
- Methods (focus: double-entry bookkeeping)
- Balance sheet and profit and loss account
- Postings to balance sheet and profit and loss accounts
- Account classes using the example of the EKR of the ÖPWZ
- Regulations and violations in the preparation of annual financial statements
- Value added tax system
- Monthly accounting analyses (practical examples using balance lists)
- Accounting problems (inventory valuation, accruals and deferrals, provisions, receivables valuation, reserves)
- Determination and interpretation of initial operating figures

Department

Bachelor's program Management, Communication & IT