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This entry is from Winter semester 2019/20 and might be obsolete. You can find a current equivalent here.
Financial Accounting
(dt. Jahresabschluss)
Level, degree of commitment | Basic module, compulsory elective module |
Forms of teaching and learning, workload |
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 Course requirement(s): Examination type: Written examination |
Language, Grading |
German,The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration. |
Duration, frequency |
One semester, each summer semester |
Person in charge of the module's outline | Prof. Dr. Sascha H. Mölls |
Contents
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.
Prerequisites
None.
Applicability
Module imported from B.Sc. Business Administration.
When studying B.Sc. Business Mathematics, this module can be attended in the study area Specialization Modules.
Die Wahlmöglichkeit des Moduls ist dadurch beschränkt, dass es dem Schwerpunkt Accounting and Finance zugeordnet ist.
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 2019/20. 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
- Summer 2021
- Winter 2021/22
- Winter 2022/23
- Winter 2023/24
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.