Accounting & Finance II: Accounting
Niveau
1. Study cycle, Bachelor
Learning outcomes of the courses/module
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 for the course
Accounting & Finance I
Course content
• Structure of balance sheet, P and L and cash flow statement
• Valuation principles for assets
• Risks in debt capital
• Balance sheet ratios
Recommended specialist literature
• 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
Portfolio
Language
German
Number of ECTS credits awarded
3
Share of e-learning in %
25
Semester hours per week
2.0
Planned teaching and learning method
Blended Learning
Semester/trimester in which the course/module is offered
2
Name of lecturer
Prof. (FH) Dr. Peter Dietrich
Academic year
Key figure of the course/module
IBS.BBB.02.02
Type of course/module
integrated lecture
Type of course
Compulsory
Internship(s)
none