Rechnungswesen und Bilanzierung

Wirtschafts- und Sozialwissenschaften

Version 19.0 vom 15.03.2021

22B1282

Accounting and Financial Statements

• Betriebswirtschaft und Management - WiSo (B.A.)
• Internationale Betriebswirtschaft und Management (B.A.)
• Wirtschaftsrecht (Bachelor) (LL.B.)

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Die Studierenden sollen die Prinzipien der Bilanzierung verstehen, anwenden und bewerten können. Sie lernen auf Fallstudienniveau einen handelsrechtlichen Jahresabschluss nach deutschem HGB und nach internationalen Rechnungswesenstandards über die Buchhaltung aufzustellen, zu interpretieren und betriebswirtschaftliches Handeln auf die Auswirkungen des Jahresabschlusses hin zu beurteilen.

Erstellen und Interpretieren von internationalen Jahresabschlüssen nach IFRSs. Ansatz und Bewertung von Jahresabschlusspositionen in der Bilanz, der Gewinn- und Verlustrechnung, der Eigenkapitalveränderungsrechnung und der Kapitalflussrechnung (Reconciliation Method). Erstellen und Interpretieren der Notes nach IFRS. Grundlagen der Konzernrechnungslegung. Ausweis von Beurteilen von Finanzinstrumenten und Leasing im Jahresabschluss. Beurteilung der Gewinnverwendung aus der Perspektive des Jahresabschlusses.

Wissensverbreiterung
Students learn the preparation of financial statements following international Accounting standards IFRSs and the German GAAPs HGB. They understand the preparation of financial statements for taxation and deferred taxes linked to differences between commercial financial statements and statements for taxation. The students know the major rules as layed out by the IFRSs.
Wissensvertiefung
Students know and can manage particular Accounting tasks linked to the preparation of Financial Statements, such as revaluations, recording of leasing and of financial instruments. The can determine depreciations following different methods and can record impairment losses as well as their reversals. Students can prepare group statements with application of consolidations, they can prepare consolidated statements for joint ventures and can disclose separate financial statements following IAS 27. Students learn to do inventory valuation based on calculation of finished goods and revaluations. Students understand and can record share issues, treasury shares and share redemption. Students understand, can evaluate und record the appropriation of profits, disclosure and valuation of financial instruments following IFRS 9 or the effectiv interest method. They understand and can record provisions and understand the nature thereof following the rules in IFRSs. Students learn the principles and can apply revenue recognition and expense calculations. They can prepare and analyse statements of cash flows and statements of changes in equity. The students can prepare and interpret the notes.
Können - instrumentale Kompetenz
Students can keep bookkeeping records for business activities and can prepare financial statements on case study level in accordance with IFRS, German HGB and simplified financial statement for taxation. The can run a financial statement analysis for production and service rendering firms and can access companies. Students understand the procedures in Accounting computer systems.
Können - kommunikative Kompetenz
Students can describe and discuss Accounting standards IFRSs and can compare them to the German law HGB. They have the competence to discribe and debate about Accounting and Accounting issues with experts and non-Accounting experienced (i.e. engineer) partners. The students are experienced in the use of technical Accounting terms in English and German. The students can follow majoring subject classes in English and German at a foreign universities in Accounting.
Können - systemische Kompetenz
Students can keep Bookkeeping records in order to prepare financial statements. They have the knowledge to gather information in a professional Accounting environment required for Accounting work. Students have the knowledge and the competence to apply IFRS standards and know where to get information about the standards. They are prepared to understand the principles of IFRS, such as fair value valuation, revenue recognition, evaluation of financial instruments etc. and can understand and contribute to academic Accounting discussions on entry level.

Vorlesungen, Fallstudien, eLearning (UVK-Lucius.de/Bilanzen)

Grundlagen der Buchhaltung und der Jahresabschlusserstellung gemäß des Lehrbuchs Berkau, C.: Basics of Accounting; Grundkenntnisse in Englisch. Alternativ: Bilanzbuchhaltung und Jahresabschlusserstellung gem. IHK-Prüfung

Berkau, Carsten

• Berkau, Carsten
• Wendehals, Marion
• Balzer, Heike
• Melanie Frieling

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Berkau, C.: Bilanzen, 5. Aufl., Konstanz, München: UTB 2020Berkau, C.; Financial Statements. 5e. Konstanz, München: UTB 2020Berkau, C.: Basics of Accounting - Bookkeeping, Financial Statements and Management Accouting. 5th edition. Konstanz, München: UVK-Lucius 2018

• Klausur 2-stündig
• Hausarbeit
• Mündliche Prüfung

Detaillierte Kenntnisse für die Erstellung und Interpretation handelsrechtlicher Jahresabschlüsse nach IFRS und deutschem HGB.

1 Semester

Wintersemester und Sommersemester

Deutsch und Englisch