EXPORT-ORIENTED MANAGEMENT - IMC Fachhochschule Krems

Course Description
This first semester will focus on the basics and principles of accountancy. Accounting
rules, the recording of business transactions, and the preparation of a trial balance and
basic final accounts. Year-end adjustments as well as an introduction to manufacturing
accounts and the final accounts of limited companies are the major tasks for this period.
The acquired theory will be used to produce the final accounts in a comprehensive
example at the end of this course.
Even though the course is aimed at an understanding of international accounting in
English, it is a requirement that the terms and procedures used are also understood in
German by German speaking students.
Literature
DYSON, J.R: Accounting for Non-Accounting Students. 7th ed. Pitman Publishing
Lecturer hand-outs
Teaching Methods
The course consists of 12 100-minute sessions which will be equally split into lectures
and seminar style discussions. In addition, material specifically prepared for self-study
purposes will be provided online and study time (equivalent to 4 contact hours) needs to
be allocated accordingly. An extra 50 minutes per week will be dedicated to a general
review and additional exercises. Depending on the material covered in the lectures the
exercise work will consist of individual problem solving, group work or dealing with case
studies.
Evaluation
Examinations: examinations will involve solving problems, using the tools and techniques
learned and practised during class or in assignment form. There will be no problems or
cases that are identical to those dealt with during class. There will be no multiple choice
or true/false questions.
Assignments, home- and group work: homework assignments are intended to provide an
opportunity to employ the concepts and techniques covered in class. These assignments
also provide important insight into how well the material has been mastered. Solutions
for each assignment will be made available after the homework is turned in.
Applied Business Computer Technologies I
Semester Hours per week Subject code ECTS
Fall 4 ABCT 4
Learning Outcomes / Course Objectives
Upon completion of the course students will be able to:
� label and use different operating systems and functional hardware and software
elements as well as client server solutions
� use software applications especially MS Office/Open Office
� design MS PowerPoint presentations efficiently
� work efficiently on scientific papers using MS Word
� create MS Excel spreadsheets as well as modify and accumulate data in MS Excel
spreadsheets
� understand relational table relations and handle data samples using PowerPivot
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