level of course unit
first cycle, Bachelor
Learning outcomes of course unit
know and understand corporate accountability systems and their significance;
be able to analyze companies based on types of annual financial statements;
know the procedures and systems of accounting.
prerequisites and co-requisites
Students will learn the various accounting systems and their significance. They will be able to perform independent corporate analyses based on available accounting systems. The course will cover corporate analysis based on annual financial statements and an introduction to internal accounting (cost accounting) as well as modern cost accounting procedures. Furthermore, the course will refer back to annual financial statements from the first semester.
recommended or required reading
Auer, K.: Externe Rechnungslegung. Berlin, 2000.
Auer, K.: Buchhaltung – Bilanzierung – Analyse. 5. Aufl., Götzens, 2012.
Wöhe, G. u. U. Döring: Einführung in die Allgemeine Betriebswirtschaftslehre. 25. Aufl., München, 2013.
assessment methods and criteria
Written exam and/or scientific paper and/or presentation
language of instruction
number of ECTS credits allocated
planned learning activities and teaching methods
Lecture, group work, presentation and task discussion
semester/trimester when the course unit is delivered
name of lecturer(s)
Wolfgang Haas, BA, MA,Thomas Dilger, BA, MA
year of study
recommended optional program components
course unit code
type of course unit
mode of delivery