International Business Studies PT
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Accounting & Finance II: Accounting

level of course unit

1. Study cycle, Bachelor

Learning 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.

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

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

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

2

name of lecturer(s)

Prof. (FH) Dr. Peter Dietrich

course unit code

02.BB.BWG.2.2

type of course unit

integrated lecture

mode of delivery

Compulsory

work placement(s)

none