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This entry is from Winter semester 2021/22 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,
Lecture, recitation class, private study,
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
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


The module includes theoretical basics 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 and basic features of international annual financial statements. In addition, the area of annual financial statements is located in the overall context of business administration and the reference to related subjects is taught.

Qualification Goals

Upon completion of the module, students will be able to,

(1) name the essential aspects of financial statements and make accounting-oriented decisions,

(2) recognize the possibilities and limitations of current methods and apply them adequately, and

(3) solve complex financial statement-related problems independently and in a structured manner in the area of financial statements.




Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Informatics, this module can be attended in the study area Basic Modules in 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 2021/22. 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.