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