Main content

Financial Accounting I: Concepts & International Issues
(dt. Rechnungslegung I: Konzepte & Internationales)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Zwei lectureen (4 SWS),
(attendance: 45 hours | additional studies: 45 hours | preparation and follow-up: 45 hours | exam preparation: 45 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 M.Sc. Business Administration.
Duration,
frequency		 One semester,
each winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls

Contents

The module comprises the following two courses:

Economic Analysis of Accounting:

Codified Accounting Concepts (Statics, Dynamics, Organics), Financial Statement Reform Concepts (Capital Conservation Concepts, Net Present Value Oriented Approaches, Financial Plan Oriented Approaches), Information Economics, Accounting and Capital Markets (Event and Association Studies), Accounting and Internal Corporate Accounting

International accounting:

Accounting harmonization (reasons, objectives, classifications, levels, alternative accounting systems), Fundamentals of accounting under IAS/IFRS (conceptual basis, elements, assets and liabilities, income and expenses, measurement), Recognition and measurement of significant balance sheet items, Advanced information tools, Group accounting (fundamentals, currency translation, consolidations)


Qualification Goals

The main aim of the module is to provide students with sound theoretical and practical knowledge in the field of accounting/publicity.

After completing the module, students will be able to

  • recognize and understand the origins and limitations of existing concepts of corporate publicity in order to develop their own further developments on this basis,
  • combine theory and practice and
  • apply the specialist knowledge they have acquired critically and responsibly in various positions within the field of accounting and finance with regard to the possibilities and limits of current concepts and content.

Prerequisites

None.


Applicability

Module imported from M.Sc. Business Administration.

When studying M.Sc. Business Informatics, this module can be attended in the study area Compulsory Elective Modules in Business Administration.

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.