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This entry is from Winter semester 2018/19 and might be obsolete. No current equivalent could be found.

Financial Accounting
(dt. Jahresabschluss)

Level, degree of commitment Basic module, compulsory elective module
Forms of teaching and learning,
Lecture, recitation class,
180 hours (attendance: 45 hours preparation and follow-up: 67,5 hours exam preparation: 67,5 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 summer semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls


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

In this module, the fundamentals of commercial law and supplementary international annual financial statements are taught. Students should be enabled to understand the essential content of the individual components of the annual financial statements and, on this basis, be able to assess the possibilities and limitations of the instrument. The module provides basic knowledge for the more in-depth modules in the area of "Accounting and Finance". In addition, concrete references to other sub-disciplines of business administration are shown at many points in the course.




Module imported from B.Sc. Business Administration.

When studying B.Sc. Computer Science, 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 2012.

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2018/19. 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.