Accounting & Finance I: Introduction
Niveau
1. Study cycle, Bachelor
Learning outcomes of the courses/module
he students:
• understand the system of double-entry bookkeeping.
• can reflect the most important business transactions in the annual financial state-ments.
• can use internal accounting tools.
• can use application areas of direct costing.
• use case studies to discuss the information content of annual financial statements.
• understand the system of double-entry bookkeeping.
• can reflect the most important business transactions in the annual financial state-ments.
• can use internal accounting tools.
• can use application areas of direct costing.
• use case studies to discuss the information content of annual financial statements.
Prerequisites for the course
none
Course content
• Posting records, accounts, account assignment
• Structure of balance sheet and profit and loss account
• Posting of business cases
• Cost type, cost center and cost unit accounting
• Contribution margin and application
• Modern cost accounting systems
• Structure of balance sheet and profit and loss account
• Posting of business cases
• Cost type, cost center and cost unit accounting
• Contribution margin and application
• Modern cost accounting systems
Recommended specialist literature
• Neugebauer, Angelika: Der einfache Weg zur Bilanz. Linde (in the current edition)
• Prell-Leopoldseder, Sonja: Grundlagen der Kostenrechnung. Linde (in the current edition)
• Urianek, Josef: ABC der Buchhaltung. Linde (in the current edition)
• Prell-Leopoldseder, Sonja: Grundlagen der Kostenrechnung. Linde (in the current edition)
• Urianek, Josef: ABC der Buchhaltung. Linde (in the current edition)
Assessment methods and criteria
Portfolio
Language
German
Number of ECTS credits awarded
4
Semester hours per week
Planned teaching and learning method
Blended Learning
Semester/trimester in which the course/module is offered
1