International Business Studies FT
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Accounting & Finance II: Accounting

level of course unit

1. Study cycle, Bachelor

Learning outcomes of course unit

The students:
• understand the structure and components of an annual report.
• can understand and apply valuations of individual balance sheet items.
• can read and interpret annual financial statements independently.
• can perform and interpret a financial statement analysis using key figures.

prerequisites and co-requisites

Course: Accounting & Finance I

course contents

• Structure of the balance sheet, income statement and cash flow statement
• Valuation principles for assets
• Risks in debt capital
• Balance sheet ratios

recommended or required reading

• Auer, Kurt V.: Buchhaltung + Jahresabschluss: erstellen – verstehen – analysieren. Self published (in the current edition)
• Neugebauer, Angelika: Der einfache Weg zur Bilanz. Linde (in the current edition)
• Wagenhofer, Alfred: Bilanzierung und Bilanzanalyse. Linde (in the current edition)

assessment methods and criteria

Online tasks, term paper, presentation, exam

language of instruction


number of ECTS credits allocated


eLearning quota in percent


course-hours-per-week (chw)


planned learning activities and teaching methods

Blended Learning

semester/trimester when the course unit is delivered


name of lecturer(s)

Prof. (FH) Dr. Peter Dietrich

course unit code


type of course unit

integrated lecture

mode of delivery


work placement(s)