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This entry is from Summer semester 2018 and might be obsolete. No current equivalent could be found.

Intermediate Financial Accounting and Analysis
(dt. Jahresabschluss und Jahresabschlussanalyse)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
Lecture, recitation class,
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
Written examination
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 winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls


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

In this module, the contents of the annual financial statements under commercial law and international financial statements are first dealt with in depth, followed by the essential principles of accounting in the group. The course is rounded off with an overview of instruments for analyzing the previously presented accounting systems. The contents of the module should enable students to understand the central contents and the systematics of the subject, to critically assess them and, if necessary, to develop them further independently.




Module imported from B.Sc. Business Administration.

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

Recommended Reading

  • Coenenberg, A.G. et al.: Jahresabschluss und Jahresabschlussanalyse, 24. Auflage, Stuttgart 2016.
  • Perridon, L. et al.: Finanzwirtschaft der Unternehmung, 17. Auflage, München 2016.

Please note:

This page describes a module according to the latest valid module guide in Summer semester 2018. 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.