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| Module code: BBWL-420 |
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4V (4 hours per week) |
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5 |
| Semester: 4 |
| Mandatory course: yes |
Language of instruction:
German |
Assessment:
Written exam (90 min. / can be repeated semesterly)
[updated 02.01.2019]
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BBWL-420 (P420-0089) Business Administration, Bachelor, ASPO 01.10.2012
, semester 4, mandatory course
BBWL-420 (P420-0089) Business Administration, Bachelor, ASPO 01.10.2016
, semester 4, mandatory course
BBWL-2020-420 (P420-0089) Business Administration, Bachelor, ASPO 01.10.2020
, semester 4, mandatory course
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60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
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Recommended prerequisites (modules):
BBWL-110 Introduction to Business Administration
BBWL-220 Cost Management and Tax Theory
BBWL-320 Principles of Accounting
[updated 16.12.2019]
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Recommended as prerequisite for:
BBWL-562/662 Specialization (SP) Module 2: International Accounting and Consolidated Accounting
BBWL-563/663 Specialization (SP) Module 3: Annual Audits and Tax Law
[updated 01.10.2016]
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Module coordinator:
Prof. Dr. Christoph Freichel |
Lecturer:
Prof. Dr. Christoph Freichel
Prof. Dr. Jochen Pilhofer
[updated 12.09.2017]
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Learning outcomes:
After successfully completing this module, students will:
- be familiar with the conceptual and legal principles of German accounting law (HGB) and, in this context, have a comprehensive understanding of the link between financial accounts and tax accounts (authoritative principle);
- be familiar with the generally accepted accounting principles (GAAP) as well as the basic concepts regarding the approach, valuation (initial and subsequent valuation) and disclosure in order to be able to apply these methods on practice-related questions;
- be able to describe the most important national accounting standards for selected accounting topics (e. g. inventories, trade receivables, equity capital, provisions, liabilities, deferred income, earnings report, etc.) and of analyzing their effects on the asset, financial and earnings position of annual financial statements prepared in accordance with national accounting standards;
- be familiar with different types of balance sheet policies and discretionary decisions and can apply these to practical questions depending on a management´s objectives;
- be able to apply their knowledge to practical problems, e.g. in the form of exercises and case studies;
- Current asset accounting (inventories, receivables, etc.)
[updated 02.01.2019]
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Module content:
- Equity accounting
- Liability accounting (provisions, liabilities)
- Prepaid expenses and deferred income accounting
- Earnings report (cost of sales/total cost method)
- Annex
- Financial report
[updated 02.01.2019]
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Teaching methods/Media:
Lecture and tutorial
[updated 02.01.2019]
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Recommended or required reading:
- Baetge et al., Bilanzen, Düsseldorf
- Coenenberg et al., Jahresabschluss und Jahresabschlussanalyse, Landsberg/Lech
- Döring/Buchholz, Buchhaltung und Jahresabschluss, Berlin
- Grefe, Kompakt-Training Bilanzen, Ludwigshafen (Rhein)
- Meyer, Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin
Kommentare:
- Adler/Düring/Schmaltz, Rechnungslegung und Prüfung der Unternehmen, Stuttgart
- Küting/Weber, Handbuch der Rechnungslegung (Einzelabschluss), Stuttgart
- Berger/Ellrott/Förschle, Beck_scher Bilanzkommentar, München
(Always the latest edition.)
[updated 02.01.2019]
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