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This entry is from Winter semester 2016/17 and might be obsolete. You can find a current equivalent here.

B-JA — Financial Accounting
(dt. Jahresabschluss)

Level, degree of commitment Basic module, compulsory elective module
Forms of teaching and learning,
Lehr- and Lernformen: - lecture - recitation class - private study,
180 hours (attendance: 45 hours preparation and follow-up: 67,5 hours exam preparation: 67,5 hours)
Credit points,
formal requirements
6 CP
Translation missing. German original:
Klausur (60 Minuten)
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
One semester,
each summer semester
Person in charge of the module's outline N.N.


Theoretical principles of annual financial statements, accounting and inventory, preparation obligations, commercial balance sheet and tax balance sheet (authoritativeness), commercial law regulations for all merchants (recognition and valuation regulations), supplementary regulations for corporations, basic principles of international annual financial statements.

Qualification Goals

Students will be given an overview of the essential aspects of annual financial statements and specifically develop competence in solving accounting-oriented decisions. In doing so, the ability to recognize the possibilities and limitations of common methods and to use them adequately is also promoted. The module provides basic knowledge in particular for the advanced module "Annual Financial Statements and Annual Financial Statement Analysis", but also for the other in-depth modules of the area "Accounting and Finance".The successful attendance of the courses enables the participants to solve complex annual financial statement-related problems and decisions independently and in a structured manner in the area of annual financial statements. In addition, the area of annual financial statements is located in the overall context of business administration and the reference to related subjects is conveyed.


Translation is missing. Here is the German original:

Empfohlen werden Kenntnisse entsprechend dem Modul „Buchführung und Abschluss“ (B-BUA).


Module imported from B.Sc. Business Administration.

When studying M.Sc. Mathematics, this module can be attended in the study area Minor subject Business Administration.

Recommended Reading

  • Krag, J./Mölls, S.: Rechnungslegung – Grundlagen von Buchführung und Jahresabschluss, 2. Auflage, München 2011.

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2016/17. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.