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Business Informatics 2

(course inactive since 31.10.2010)

Module name (EN):
Name of module in study programme. It should be precise and clear.
Business Informatics 2
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Applied Informatics, Bachelor, ASPO 01.10.2011
Module code: PIB337
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.
P221-0044
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.
2V (2 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.
3
Semester: 3
Mandatory course: yes
Language of instruction:
German
Assessment:
Written examination, Assessed exercises

[updated 08.05.2008]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

PIB337 (P221-0044) Applied Informatics, Bachelor, ASPO 01.10.2011 , semester 3, mandatory course, course inactive since 31.10.2010
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).
30 class hours (= 22.5 clock hours) over a 15-week period.
The total student study time is 90 hours (equivalent to 3 ECTS credits).
There are therefore 67.5 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
PIB130 Business Economics 1
PIB230 Business Economics 2
PIB335 Business Informatics 1


[updated 01.04.2006]
Recommended as prerequisite for:
PIB430 Business Informatics 3
PIBWI40 Electronic Business


[updated 19.07.2011]
Module coordinator:
Prof. Dr. Klaus-Jürgen Schmidt
Lecturer:
Prof. Dr. Klaus-Jürgen Schmidt


[updated 01.04.2006]
Learning outcomes:
This module introduces students to the instruments and systems of business accounting. After completing this course, students will understand the importance and practical relevance of accounting for executive management, divisional managers and team leaders, as well as for the planning and management of projects. Students will understand the basics of financial accounting and cost and management accounting and will be able to apply these methods to evaluating business operations, analysing operational problems or compiling cost estimates.

[updated 08.05.2008]
Module content:
1. Fundamentals of financial accounting
        1.1 Objectives and role
        1.2 Bookkeeping and accounts
 
2. Value streams in companies and their assignment
        2.1 Cash inflow / Cash outflow
        2.2 Cash income / Cash expenditure
        2.3 Income / Expenses
        2.4 Revenue / Costs
 
3. Financial accounts and profit-or-loss statement
        3.1 Accounting policies: balancing and valuation methods
        3.3 Profit-or-loss statement
 
4. Investment and financing
        4.1 Terminology and relationships
        4.2 Budgetary planning procedures
        4.3 Capital budgeting methods
 
5. Cost and management accounting
        5.1 Cost type accounting
        5.2 Cost centre accounting
        5.3 Cost unit accounting
        5.4 Process cost accounting
 
6. Software costing
7. Financial planning and control


[updated 08.05.2008]
Teaching methods/Media:
Lecture notes, overhead transparencies and PowerPoint presentations

[updated 08.05.2008]
Recommended or required reading:
Schmidt, Klaus-J.: Specialist notes covering selected topics
Additional print and web-based references will be suggested during the lectures.


[updated 08.05.2008]
Module offered in:
WS 2011/12, WS 2010/11, WS 2009/10, WS 2008/09, WS 2007/08, ... 
[Sat May 11 16:37:36 CEST 2024, CKEY=pwi2, BKEY=pi, CID=PIB337, LANGUAGE=en, DATE=11.05.2024]