Industrial Engineering & Management FT
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Introduction to Accounting

level of course unit

First cycle, Bachelor

Learning outcomes of course unit

Students are able to:
• identify and apply the fundamentals and terms of external and internal accounting.
• apply elements and procedures when accounting.
• present consequences of common business transactions on the annual financial statements
(balance sheet as well as profit and loss).
• to produce and analyse cost-calculations and profit and loss accounts (full costing and
marginal costing).
• identify fundamentals of financing and are able to implement simple types of financial
planning.
• identify alternative forms of financing.

prerequisites and co-requisites

not applicable

course contents

• Basic terms, tasks, and aims of accounting and finance
• Basic knowledge of external accounting (principles of accounting; balance sheet; tasks and
structure; profit and loss account (P&La/c); connection between balance sheet and P&La/c)
• Basic knowledge of internal accounting (tasks of cost accounting; cost category accounting;
cost center accounting; cost object controlling; direct costing)
• Basic knowledge of finance (terms and aims of financing; financial and liquidity planning; basic
types of financing: equity financing, self-financing, loan financing)
• Examples of application for the concepts of accounting and finance

recommended or required reading

Coenenberg, et al. (2014): Jahresabschluss und Jahresabschlussanalyse: Aufga-ben und
Lösungen, 15. Aufl., Schäffer-Poeschel Verlag Stuttgart
 Buchholz (2015): Internationale Rechnungslegung: Die wesentlichen Vorschriften nach IFRS
und HGB, 12. Aufl., Erich Schmidt Verlag Berlin
 Bähr, Fischer-Winkelmann, List (2006):Buchführung und Jahresabschluss, 9. Aufl., Gabler
Verlag Wiesbaden
 Coenenberg, et al. (2014): Jahresabschluss und Jahresabschlussanalyse: Be-
triebswirtschaftliche, handelsrechliche, steuerrechtliche und internationale Grund-lagen, 23.
Aufl., Schäffer-Poeschl Verlag Stuttgart
 Döring, Buchholz (2013): Buchhaltung und Jahresabschluss, 13. Aufl., Erich Schmidt Verlag
Berlin
 Handelsgesetzbuch (HGB) in der aktuellsten Fassung.
 Küting, Weber (2015): Die Bilanzanalyse, 11. Aufl., Schäffer-Poeschel Verlag Stuttgart
 Wöhe, Döring (2013): Einführung in die Allgemeine Betriebswirtschaftslehre, 25. Aufl., Vahlen
Verlag München
 Wöhe, Kußmaul (2015): Grundzüge der Buchführung
und Bilanztechnik, 9. Auflage, Vahlen Verlag München

assessment methods and criteria

Exam

language of instruction

German

number of ECTS credits allocated

3

planned learning activities and teaching methods

Integrated course

semester/trimester when the course unit is delivered

3

name of lecturer(s)

Director of Studies

year of study

Second year of studies

recommended optional program components

not applicable

course unit code

WMG.6

type of course unit

Compulsory

mode of delivery

In-class course

work placement(s)

not applicable