Financial Accounting

Fakultät

Wirtschafts- und Sozialwissenschaften

Version

Version 8.0 vom 19.10.2017

Modulkennung

22B0012

Modulname (englisch)

Financial Accounting

Studiengänge mit diesem Modul

International Management (B.A.)

Niveaustufe

1

Kurzbeschreibung

Financial statements report on the financial position and on the ability of generating income and cash flow of a business. The course covers the preparation of financial statements along IFRSs. Students learn to analyse companies based on the financial statements provided for external purposes. The class covers all important items of financial statements. The course meets the international requirements of Financial Accounting.

Lehrinhalte
  • financial statements along IFRS
  • financial statement analysis
  • statement of financial position
  • long-term assets (acquisition, depreciation, revaluation)
  • group accounting
  • inventories
  • cash, A/R
  • statement of cash flows
  • equity
  • statement of comprehensive income
  • Statement of changes in equity
  • current liabilities
  • long term liabilities
  • notes
  • risk management
Lernergebnisse / Kompetenzziele

Wissensverbreiterung
Students learn to analyse companies based on the financial statements provided for external purposes.
Wissensvertiefung

Können - instrumentale Kompetenz

Können - kommunikative Kompetenz

Können - systemische Kompetenz

Lehr-/Lernmethoden

lectures, tasks, assignments

Empfohlene Vorkenntnisse

none

Modulpromotor

Berkau, Carsten

Lehrende
  • Berkau, Carsten
  • Wendehals, Marion
Leistungspunkte

5

Lehr-/Lernkonzept
Workload Dozentengebunden
Std. WorkloadLehrtyp
60Vorlesungen
Workload Dozentenungebunden
Std. WorkloadLehrtyp
60Veranstaltungsvor-/-nachbereitung
30Prüfungsvorbereitung
Literatur

(1) Powers/Needles/Crosson: Accounting Principles

(2) BERKAU: Bilanzen

(3) further text books:

BRIGHAM/EHRHARDT: Financial Management

CORREIA et al: Financial Management

DRURY: Management and Cost Accounting

FLYNN/KORNHOF: Fundamental Accounting

GARRISON/NOREEN/BREWER: Managerial Accounting

KIESO/WEYGANDT/WARFIELD: Intermediate Accounting

McLANEY/ATRILL: Accounting

REEVE/WARREN/DUCHAC: Principles of Financial Accounting

WOOD/SANGSTER: Business Accounting

Prüfungsleistung
  • Klausur 1-stündig und Assignment
  • Klausur 2-stündig
Bemerkung zur Prüfungsform

none

Prüfungsanforderungen

methods of financial accounting - exam is about to prepare F/S

Dauer

1 Semester

Angebotsfrequenz

Nur Sommersemester

Lehrsprache

Englisch