Accounting & Finance I: Introduction
level of course unit
1. Study cycle, Bachelor
Learning outcomes of course unit
• 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 and co-requisites
• 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
recommended or required reading
• 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)
assessment methods and criteria
language of instruction
number of ECTS credits allocated
eLearning quota in percent
planned learning activities and teaching methods
semester/trimester when the course unit is delivered
name of lecturer(s)
Prof. (FH) Dr. Peter Dietrich
course unit code
type of course unit
mode of delivery