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Business, Economics & Financing

Niveau

Beginner

Lernergebnisse der Lehrveranstaltungen/des Moduls

In the field of Accounting: The students: - Can explain the basic concepts and sub-areas of accounting. - Can apply fundamental legal provisions of sales tax law. - Can recognize, examine, process, and record documents in an income-expenditure account and file them. - Can explain the areas of responsibility of cost accounting and name subdivisions of cost accounting. - Can use cost accounting as a basis for pricing. In the field of Business Administration: The students: - Are familiar with different legal forms of companies. - Can apply various tools for investment decision-making. - Can design a business plan. In the field of Economics: The students: - Can delineate and explain the basics of economics. - Can classify and assess microeconomic and macroeconomic decisions. - Can evaluate different economic systems and economic orders. - Are familiar with the basics of network economics.

Voraussetzungen der Lehrveranstaltung

None

Lehrinhalte

Business Administration: - Entrepreneurial Fundamentals: Discussion of business-related topics such as legal forms, purchase contracts and regulations, and commercial registers. - Financing Methods: Introduction to equity financing, restructuring financing, debt financing, and modern financing methods. - Business Plan Development: Business plan development, including financial planning. - Strategic Management: Planning and analysis in strategic management. - Investment Calculation Methods: Calculation techniques for static and dynamic investment. Economics: - Economic fundamentals: Introduction to the basics of economics. - Market theory and price theory: Exploring market dynamics and pricing. - Microeconomics, Macroeconomics, Network Economics: Foundational concepts in microeconomics, macroeconomics, network economics. - Economic Indicators: Exploration of economic indicators like GDP, HDI, inflation, deflation, and stagflation. Financing: - Fundamentals of Accounting: Introduction to the basics of accounting. - Cash Accounting: Exploration of cash-based accounting methods. - Cost Accounting Areas: Introduction of different areas within cost accounting, including cost concepts in decision making, cost classification and allocation, COGS, overhead application, conversion cost, and total cost formula. - Cost Accounting for Pricing: Overview of procurement, differential, and sales calculations, as well as actual cost accounting.

Empfohlene Fachliteratur

- Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2020). Accounting Principles. John Wiley & Sons (14th ed.). ISBN: 978-1119707110. - Horngren, C. T., Datar, S. M., & Rajan, M. V. (2017). Cost Accounting: A Managerial Emphasis (16th ed.). Pearson. ISBN: 978-0134475585. - Mankiw, N. G. (2020). Principles of Economics (9th ed.). Cengage Learning. ISBN: 978-0357038314. - Krugman, P., & Wells, R. (2021). Macroeconomics (6th ed.). Worth Publishers. ISBN: 978-1319105990. - David, F. R., & David, F. R. (2019). Strategic Management: Concepts and Cases (17th ed.). Pearson. ISBN: 978-0134153971.

Bewertungsmethoden und -Kriterien

Exam

Unterrichtssprache

Englisch

Anzahl der zugewiesenen ECTS-Credits

6

E-Learning Anteil in %

15

Semesterwochenstunden (SWS)

3.0

Geplante Lehr- und Lernmethode

Presentation, group work, discussion, exercises

Semester/Trisemester, In dem die Lehrveranstaltung/Das Modul Angeboten wird

3

Name des/der Vortragenden

Studienjahr

Kennzahl der Lehrveranstaltung/des Moduls

3_3

Art der Lehrveranstaltung/des Moduls

Integrierte Lehrveranstaltung

Art der Lehrveranstaltung

Pflichtfach

Praktikum/Praktika