• Theoretical overview of the Austrian Finanncial Market, in particular of the banking market, and also the economic importance of banks
• Legal basics of banking business
• Regulatory rules in context of Banking
• Regulatory rules as a minimum of regulatory required risk management
• Basics in financial accounting in Banks with a focus on typical banking activities (e.g. loans, liabilities and derivatives)

The detailed content please find in the description of the single entities of the course.

• Basic understanding of the requirements, if someone wants to do banking business in Austria and in the EU
• To realize the connection between accounting and regulatory reporting and regulatory rules
• Create awareness of the interaction of risk management, banking activities and regulatory accounting

Presence in the course is required

• Analytical research; presetntation of the outcome of the research; discussion of current cases; presentation of special content

• active participation in the course: 10 %
• group activity and –presentation: 30 %
• Test: 60 %

Grading: 1 point ~ 1 %-tic.

excellent: mehr als / more than 94 Points.

good : 84 to 93 Points

average: 70 to 83 Points

acceptable: 61 to69 Points

failed: 0 to 60 Points

Half points will be round up. If there are no points in active presence, the students will not be graduated „excellent“. Presence in thecourse is a requirement to get aware of activity. If the test is made with 60 Points but there are no points from group activity and active presence, the graduation is failed.

Positive completion of Course I and Course II

Registration via LPIS

positiv graduation in Course I and Course II

knowledge in accounting

sbwl.finance@wu.ac.at