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This entry is from Winter semester 2016/17 and might be obsolete. No current equivalent could be found.

B-JUJ — Intermediate Financial Accounting and Analysis
(dt. Jahresabschluss und Jahresabschlussanalyse)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
Lehr- and Lernform: - lecture - recitation class - private study - Freies Unterrichtsgespräch additional studies: - Präsentationen in recitation classen - Diskussion ausgewählter Fallstudien and Praxisbeispiele,
180 hours (attendance: 45 hours preparation and follow-up: 55 hours additional studies: 25 hours exam preparation: 68 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.


In terms of content, this module deals with various areas of accounting as well as the essential components of analyzing financial statements. After a brief review of individual financial statements, the fundamentals of group accounting will be covered first. The focus is on both national and, in addition, international standards. This is followed by an analysis of the annual financial statements on the basis of ratios and discriminant analytical procedures. In the analysis of ratios, particular emphasis is placed on the analysis of the capital structure, which is based on financial economics.

Qualification Goals

This module provides insights into different areas of national and international accounting as well as their analysis. Students are thus enabled to understand, apply, critically evaluate and further develop the essential contents and instruments of the subject. Overall, the training leads to participants being able to take on positions in the field of accounting in both small and large, internationally oriented companies. Successful completion of the module enables participants to solve complex problems in the subject independently and in a structured manner. The high proportion of activating methods is intended to ensure that this goal is achieved.


Translation is missing. Here is the German original:

Empfohlen wird die erfolgreiche Teilnahme an dem Modul „Jahresabschluss“ (B-JA).


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

  • Coenenberg, A.G. et al.: Jahresabschluss und Jahresabschlussanalyse, 21. Auflage, Stuttgart 2009.
  • Perridon, L. et al.: Finanzwirtschaft der Unternehmung, 15. Auflage, München 2009.

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:

  • Winter 2016/17
  • Summer 2018
  • Winter 2018/19
  • Winter 2019/20
  • Winter 2020/21 (no corresponding element)
  • Summer 2021 (no corresponding element)
  • Winter 2021/22 (no corresponding element)
  • Winter 2022/23 (no corresponding element)
  • Winter 2023/24 (no corresponding element)

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.