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Accounting & Finance II: Accounting
level of course unit
1. Study cycle, BachelorLearning outcomes of course unit
The students:
• understand the structure and components of an annual report.
• can understand and apply valuations of individual balance sheet items.
• can read and interpret annual financial statements independently.
• can perform and interpret a financial statement analysis using key figures.
• understand the structure and components of an annual report.
• can understand and apply valuations of individual balance sheet items.
• can read and interpret annual financial statements independently.
• can perform and interpret a financial statement analysis using key figures.
prerequisites and co-requisites
Accounting & Finance I
course contents
• Structure of balance sheet, P and L and cash flow statement
• Valuation principles for assets
• Risks in debt capital
• Balance sheet ratios
• Valuation principles for assets
• Risks in debt capital
• Balance sheet ratios
recommended or required reading
• Auer, Kurt V.: Buchhaltung + Jahresabschluss: erstellen – verstehen – analysieren. Self published (in the current edition)
• Neugebauer, Angelika: Der einfache Weg zur Bilanz. Linde (in the current edition)
• Wagenhofer, Alfred: Bilanzierung und Bilanzanalyse. Linde (in the current edition)
• Neugebauer, Angelika: Der einfache Weg zur Bilanz. Linde (in the current edition)
• Wagenhofer, Alfred: Bilanzierung und Bilanzanalyse. Linde (in the current edition)
assessment methods and criteria
Portfolio
language of instruction
Germannumber of ECTS credits allocated
3eLearning quota in percent
25course-hours-per-week (chw)
2planned learning activities and teaching methods
Blended Learning
