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Introductory Financial Accounting
(dt. Jahresabschluss)

Level, degree of commitment Basic module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture (2 SWS) and recitation class (2 SWS),
(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. IMPORTANT: This module is offered by FB02; the exam can only be retaken twice.
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

The module includes theoretical and conceptual basics of annual financial statements (bookkeeping 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 principles of international annual financial statements. In addition, the area of annual financial statements is placed in the overall context of business administration, the relationship to related subjects is conveyed and current forms of corporate publicity are comprehensively assessed.


Qualification Goals

After completing the module, students will be able to

  • name the main features, contents and correlations of annual financial statements and make accounting-oriented decisions on this basis,
  • recognize, process and evaluate complex problems relating to annual financial statements independently and in a structured manner,
  • make a well-founded assessment of the possibilities and limitations of common designs of annual financial statements and supplementary accounting systems.

Prerequisites

None. The competences taught in the following module are recommended: Introductory Accounting.


Applicability

Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Mathematics, this module can be attended in the study area Free Compulsory Elective Modules.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2025/26. 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.