Accounting & Finance II: Accounting
level of course unit
1. Study cycle, Bachelor
Learning outcomes of course unit
• 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
Course: Accounting & Finance I
• Structure of the balance sheet, income statement and cash flow statement
• 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)
assessment methods and criteria
Online tasks, term paper, presentation, exam
language of instruction
number of ECTS credits allocated
eLearning quota in percent
planned learning activities and teaching methods
semester/trimester when the course unit is delivered
name of lecturer(s)
Prof. (FH) Dr. Peter Dietrich
course unit code
type of course unit
mode of delivery