Financial Accounting and Financial Statement Analysis

  • 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

Präsenzveranstaltung

Art der Veranstaltung

Pflichtfach

Empfohlene Fachliteratur

Recommended literature:
Alexander/Nobes (2020): Financial Accounting – An International Introduction, 7th edition, Pearson

Lern- und Lehrmethode

Face-to-face learning (input, discussions, written individual and group activities, short presentations of solutions in class), blended learning, support through various media (e.g. videos, Moodle quizzes), written tests in class

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

Voraussetzungen laut Lehrplan

Fundamentals of Accounting

Schnellinfos

Studiengang

European Economy and Business Management (English)

Akademischer Grad

Bachelor

ECTS Credits

3.00

Unterrichtssprache

Englisch

Studienplan

Vollzeit

Studienjahr, in dem die Lerneinheit angeboten wird

2024

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.

Kennzahl der Lehrveranstaltung

1389-20-01-VZ-DE-16