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International Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
International Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Management, Master, ASPO 01.10.2011
Module code: MAIM-120
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0271
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
6V (6 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
9
Semester: 1
Mandatory course: yes
Language of instruction:
English
Assessment:
Written examination

[updated 20.03.2010]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

MAIM-120 (P420-0271) International Management, Master, ASPO 01.10.2011 , semester 1, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
90 class hours (= 67.5 clock hours) over a 15-week period.
The total student study time is 270 hours (equivalent to 9 ECTS credits).
There are therefore 202.5 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Matthias Gröhl
Lecturer:
Prof. Dr. Matthias Gröhl
Prof. Dr. Jochen Pilhofer
Prof. Dr. Michael Zell


[updated 12.07.2010]
Learning outcomes:
This course aims to teach:
the conceptual and IT foundations for developing management information systems
the fundamentals of consolidated financial reporting
students how to assess companies on the basis of their annual financial statements

[updated 20.03.2010]
Module content:
Management information systems:
Development of management information systems (information needs analysis, creating the information model, designing the business processes, alternative implementations)
 
Group accounting: (in English)
Consolidated accounting as part of a group’s annual financial reporting
Cash flow statement and segment reporting
 
Financial analysis:
Preparation of annual accounts, computation of economic indicators, fundamentals of rating procedures, creditworthiness assessments

[updated 20.03.2010]
Teaching methods/Media:
The course combines lectures, case studies, self-study, and group work, and demands a high level of student participation.

[updated 20.03.2010]
Recommended or required reading:
Mucksch, H., Behme, W. (Hrsg.): Das Data Warehouse-Konzept, 4. Aufl., Wiesbaden 2000
Oehler, K.: OLAP:Grundlagen, Modellierung und betriebswirtschaftliche Lösungen, München Wien 2000
Küting, K./Weber, C.-P.: Handbuch der Konzernrechnungslegung. Stuttgart, neueste Auflage
Coenenberg, A.-F.: Jahresabschluss und Jahresabschlussanalyse. Landsberg/Lech, neueste Auflage

[updated 20.03.2010]
 
[Tue Apr 16 16:24:47 CEST 2024, CKEY=iia, BKEY=imm, CID=MAIM-120, LANGUAGE=en, DATE=16.04.2024]