Preparatory Course Accounting

Faculty of Business Management and Social Sciences

Version 8.0 of 02/29/2016

22B0911

Preparatory Course Accounting

• International Business and Management (Bachelor) (B.A.)
• Internationale Betriebswirtschaft und Management (B.A.)
• International Management (B.A.)
• Gaststudierende (B.A.)

1

Accounting 1 covers the basics of bookkeeping and accounting. The syllabus contains the recording of business activities and covers how to prepare financial statements.

Accounting equation, bookkeeping entries, chart of accounts, recording in T-accounts, preparing financial statements as income statement (NoE, COS), balance sheet, cash flow statement, statement of changes in equity, multiperiod accounting, manufacturing accounting and inventory valuation, accounting with regard to different legal forms, liquidations, changes of legal forms

Knowledge Broadening
The students who successfully complete this module know the basics of accounting with regard to bookkeeping and F/S.
Knowledge Deepening
The students who successfully complete this module will be able to understand accounting along German and international bookkeeping.
Instrumental Skills and Competences
The students who successfully complete this module can apply bookkeeping in order to prepare F/S.
Communicative Skills and Competences
The students who successfully complete this module know the technical terms of accounting and can discuss bookkeeping aspects.
Systemic Skills and Competences
The students who successfully complete this module will be able to prepare financial statements based on bookkeeping records.

lecture and case study

none

Berkau, Carsten

Berkau, Carsten

Berkau, C.; Lecholo, K.S.: Accounting-Intro (eBook), 2nd edition, Konstanz, München: UTB 2014

Two-Hour Written Examination

1 Term

Winter and Summer Term

English