Integrated course, 3.00 ECTS
Students will learn the basics of cost accounting , the cost elements , the cost center accounting, chosen aspects of the proportional costing and Breakeven-analysis by using Excel in the lessons.
Upon completion of this course the students can…
Classify different incomes according to the Austria EStG; Solve simple cases on double taxation; Describe applications and legal remedies according to the Austrian code on tax administration.
Recommended or required reading and other learning resources / tools
Textbook: Doralt, W. (2016), Steuerrecht 2016/17 (Manz Wien); Bogensberger/Messner/Zihr G./ Zihr M., Kostenrechnung, 7.Auflage, grell denk Verlag; Quirk, Excel 2016 for Business Statistics, Springer
Journals: Steuer- und Wirtschaftskartei (swk), taxlex, Österr. Steuerzeitung
Mode of delivery
ILV, 3 THW, 2 Groups, 5 ASWS
Prerequisites and co-requisites
Acoounting 1, Accounting 2, Excel-knowledge from Finance 1 and IT - reporting in Excel
Assessment methods and criteria
Lecture: final exam; Work sessions: continuous assessment