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Financial Accounting and Financial Statement Analysis
(dt. Jahresabschluss und Jahresabschlussanalyse)

Level, degree of commitment Specialization 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: 55 hours, additional studies: 25 hours, exam preparation: 68 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 winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls

Contents

The module delves into various areas of accounting and supplementary (non-financial) corporate publicity as well as the analysis of annual financial statements. In this context, the focus is on published financial statements in accordance with both national and international standards. In the area of financial statement analysis, a special focus is placed on the financial analysis of the capital structure as part of the classic analysis of key figures. Furthermore, the course is dedicated to discriminant analytical methods in order to examine the forecasting relevance of corporate publicity in detail.


Qualification Goals

After completing the module, students will be able to

  • understand, apply, critically assess and further develop essential instruments and contents of corporate publicity from different legal systems,
  • recognize, process and evaluate complex problems of national and international accounting independently and in a structured manner,
  • make a well-founded assessment of the possibilities and limitations of financial statement structures with regard to different legal journeys in the context of different positions in a company.

Prerequisites

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


Applicability

Module imported from B.Sc. Business Administration.

When studying M.Sc. Mathematics, this module can be attended in the study area Profile Area Business Administration.


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:

  • Winter 2016/17
  • Summer 2018
  • Winter 2018/19
  • Winter 2019/20
  • Winter 2020/21 (no corresponding element)
  • Summer 2021 (no corresponding element)
  • Winter 2021/22 (no corresponding element)
  • Winter 2022/23 (no corresponding element)
  • Winter 2023/24 (no corresponding element)
  • Winter 2025/26

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.