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Accounting & Finance I: Introduction
level of course unit
1. Study cycle, BachelorLearning outcomes of course unit
he students:
• understand the system of double-entry bookkeeping.
• can reflect the most important business transactions in the annual financial state-ments.
• can use internal accounting tools.
• can use application areas of direct costing.
• use case studies to discuss the information content of annual financial statements.
• understand the system of double-entry bookkeeping.
• can reflect the most important business transactions in the annual financial state-ments.
• can use internal accounting tools.
• 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
• 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)
• 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
Portfolio
language of instruction
Germannumber of ECTS credits allocated
4eLearning quota in percent
25course-hours-per-week (chw)
2planned learning activities and teaching methods
Blended Learning
