International Business Studies FT
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Accounting & Finance I: Introduction

level of course unit

1. Study cycle, Bachelor

Learning outcomes of course unit

The students:
• understand the system of double-entry bookkeeping.
• can reflect the most important business transactions in the annual financial statements.
• can use the tools of internal accounting.
• can use application areas of direct costing.
• use case studies to discuss the information content of annual financial statements.

prerequisites and co-requisites

none

course contents

• Posting records, accounts, account assignment
• Structure of balance sheet and profit and loss account
• Posting of business cases
• Cost type, cost center and cost unit accounting
• Contribution margin and application
• Modern cost accounting systems

recommended or required reading

• Neugebauer, Angelika: Der einfache Weg zur Bilanz. Linde (in the current edition)
• Prell-Leopoldseder, Sonja: Grundlagen der Kostenrechnung. Linde (in the current edition)
• Urianek, Josef: ABC der Buchhaltung. Linde (in the current edition)

assessment methods and criteria

Online tasks, term paper, presentation, exam

language of instruction

German

number of ECTS credits allocated

3

eLearning quota in percent

25

course-hours-per-week (chw)

2

planned learning activities and teaching methods

Blended Learning

semester/trimester when the course unit is delivered

1

name of lecturer(s)

Prof. (FH) Dr. Peter Dietrich

course unit code

07.BV.BWG.1.2

type of course unit

integrated lecture

mode of delivery

Compulsory

work placement(s)

none