CHAIR IN

ACCOUNTING AND CONTROL

Class Schedule

Lecturers

• Prof. Dr. Barbara Schöndube-Pirchegger

Course Description

The course provides an introduction to financial accounting. Starting with technical aspects of bookkeeping and in particular the double-entry bookkeeping system, fundamental principles of financial accounting are covered. This includes revenue and expense recognition and valuation principles for different balance sheet items.

Textbook

• Nobes, C./Alexander, D. (2020), Financial Accounting, 7th Edition
• International Financial Reporting Standards (IFRS) (2023)

Lecture Notes and Exercises

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