European Energy Business PT
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Accounting and Controlling for Energy Economists

level of course unit


Learning outcomes of course unit

After this module, the graduates are in a position to interpret controlling figures and use them for economic analysis. They have the basic knowledge for assessment and comparison of companies.
They possess the key methods to analyze investment and financial decisions in the energy industry.
They will understand the fundamental relationships between the financial and capital market theory.

prerequisites and co-requisites

previous knowledge bachelor

course contents

Equity structure for capital companies
Schedule of fixed assets, notes and management report
Balance sheet ratios and accounting policies
Finance types (general finance market, financing on the stock market)
Financial control: capital requirement planning, liquidity and finance planning, cash flow statement, financial figures
Methods for company evaluation
Central investment and financial decisions of companies and for this purpose the relevant financing and capital market theory relationships

recommended or required reading

- Wöhe, Günter (2010) Einführung in die Allgemeine Betriebswirtschaftslehre, München.
- Exler, Markus (2010) Controllingorientiertes Finanz- und Rechnungswesen, Herne. Inhalte: Buchführung, Ansatz- und Bewertungsvorschriften, Finanzierung, Controlling sowie Bilanz-, Erfolgs- und Wertanalyse

assessment methods and criteria

Exam, Paper

language of instruction


number of ECTS credits allocated


course-hours-per-week (chw)


planned learning activities and teaching methods

not applicable

semester/trimester when the course unit is delivered


name of lecturer(s)

Prof. Dr. Manfred Sargl,Prof. (FH) Dr.-Ing. Roger Weninger

year of study


recommended optional program components

not applicable

course unit code


type of course unit


mode of delivery

in-class course

work placement(s)

not applicable