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Introductory Accounting
(dt. Buchführung und Abschluss)

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 winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls, Prof. Dr. Matthias Gehrke

Contents

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

Translation is missing, sorry. German original:

Studierende sind nach Abschluss des Moduls in der Lage,

  • wesentliche grundlegende Konzepte des Rechnungswesens und deren Zusammenhänge zu erkennen, wiederzugeben und zu verstehen,
  • die Technik der doppelten Buchführung korrekt in fachbezogenen Fallkonstellationen anzuwenden sowie
  • Möglichkeiten und Grenzen der behandelten Konzepte und Instrumente des Rechnungswesens zu beurteilen.

Prerequisites

None.


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:

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.