European Energy Business PT
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Business Economics for Energy Economists

level of course unit

second cycle, Master

Learning outcomes of course unit

After successfully completing the course, the students will be in the position to retrieve the basic competencies in context of the general business operations. They can accurately give an overview of the operational accounting, the main features of bookkeeping and the accounting and valuation policies.
In particular, the capability is acquired to analyze and to interpret the annual financial statement and the profit and loss statement of a company.

prerequisites and co-requisites

not applicable

course contents

Subject matter and fundamentals of business administration
Instruments and methods of business administration
Constitutive company decisions: legal forms, location decision, mergers
Operational management decisions: management und strategy, planning and controlling, human resources and organization
From financial accounting to annual financial statement
- business case – book entry – balance sheet/profit and loss statement
- balance sheet account and income statement account
- opening and closing balances
Bookings, recognition and measurement regulations for the most important positions on the asset and liability side

recommended or required reading

- Olfert, K./Rahn, H.-J.: Einführung in die Betriebswirtschaftslehre, Ludwigshafen, Kiehl Verlag, 2003
- Schierenbeck, H.: Grundzüge der Betriebswirtschaftslehre, München, Wien, Oldenbourg Verlag, 2003
- Thommen, J.-P./Achleitner, A.-K.: Allgemeine Betriebswirtschaftslehre, Wiesbaden, Gabler, 2003
- Vahs, D./Schäfer-Kunz, J.: Einführung in die Betriebwirtschaftslehre, Stuttgart, Schäffer-Poeschel Verlag, 2005

assessment methods and criteria

Exam, Projectwork

language of instruction

German

number of ECTS credits allocated

3

planned learning activities and teaching methods

not applicable

semester/trimester when the course unit is delivered

1

name of lecturer(s)

Jens Richter, MA

year of study

1.year of studies

recommended optional program components

not applicable

course unit code

B.BWL.01

type of course unit

compulsory (integrated lecture)

mode of delivery

In-class course

work placement(s)

not applicable