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This entry is from Winter semester 2022/23 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, 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 winter semester
Person in charge of the module's outline N.N.


The module includes an introductory overview of accounting obligations under commercial and tax law, the principles of proper accounting, inventory and stocktaking, and the balance sheet and income statement as components of the annual financial statements. The module provides basic knowledge for the compulsory and in-depth modules of the ''Accounting and Finance'' area, but also shows specific references to other sub-disciplines of business administration.

Qualification Goals

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

(1) Reproduce essential concepts of accounting,

(2) correctly apply accounting techniques and recognize basic accounting relationships; and

(3) evaluate the possibilities and limitations of the accounting tools covered.




Module imported from B.Sc. Business Administration.

When studying B.Sc. Mathematics, 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 2022/23. 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.