Financial Accounting and Financial Statement Analysis

Lehrinhalte

• Generally accepted accounting principles • Valuation concepts • Differences between accounting according to company law and tax law • Minimum requirements for balance sheet and income statement • Treatment of non-current assets • Treatment of current assets • Treatment of liabilities • Treatment of equity • Prepaid expenses and deferred charges • Income statement • Basic ratio analysis and the fundamentals of cash flow statement • Analysis of real-life annual reports

Art der Vermittlung

face to face

Art der Veranstaltung

compulsory

Empfohlene Fachliteratur

Benedict/Elliott (2011): Financial Accounting – An Introduction, 2nd edition, Prentice Hall

Lern- und Lehrmethode

Lecture, discussions, knowledge tests

Prüfungsmethode

Continuous assessment; 30 points can be received through participation in class (mini tests, homework, online quizzes) and 70 points through a written final exam

Schnellinfos

Studiengang

Europäische Wirtschaft und Unternehmensführung (Bachelor)

Akademischer Grad

Bachelor

ECTS Credits

3.00

Unterrichtssprache

Englisch

Studienplan

Berufsbegleitend

Studienjahr, in dem die Lerneinheit angeboten wird

SS2027

Semester in dem die Lehrveranstaltung angeboten wird

2 SS

Incoming

Nein

Lernergebnisse der Lehrveranstaltung

After successful completion of the course, students can: • evaluate the consequences of the most important accounting principles regarding the preparation of annual statements (balance sheets, income statement, notes). • analyse annual reports by calculating and comparing KPIs over time and across different companies • draw conclusions regarding the financial position of the company based on their analysis. The learning outcomes of this course contribute mainly to the following (international) programme learning outcomes: LO 3.2

Kennzahl der Lehrveranstaltung

0389-20-01-BB-DE-16