Main content

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

Fundamentals of Accounting
(dt. Buchführung und Abschluss)

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 winter semester
Person in charge of the module's outline N.N.


In order to assess the net assets, financial position and results of operations of a company, all relevant business transactions are recorded in the accounting system. The lecture/exercise deals with the accounting obligations under commercial and tax law, the principles of proper accounting, inventory and stocktaking as well as the balance sheet and the profit and loss account as components of the annual financial statements. Preparatory financial statement work such as depreciation, accounts receivable and accruals are covered as well as other receivables/payables and prepaid expenses. The main financial statement as a tool for controlling entries as well as the execution of the main financial statement are finally considered.

Qualification Goals

This module covers the fundamentals of managerial accounting. The focus is on accounting techniques and other basic accounting interrelationships. Students should be enabled to understand the essential concepts of accounting and, on this basis, acquire initial skills to be able to assess the possibilities and limitations of the instruments covered.

The module provides basic knowledge for the compulsory and in-depth modules of the area "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

  • Buchner, R.: Buchführung und Jahresabschluss, 7. Auflage, München 2005.
  • Döring, U./Buchholz, R.: Buchhaltung und Jahresabschluss, 12. Auflage, Berlin 2011
  • Heinhold, M.: Buchführung in Fallbeispielen, 12. Auflage, Stuttgart 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.