Investment Accounting and Finance

Lehrinhalte

• Basic concepts of finance • Static investment calculation methods (comparative cost calculation, comparative profit calculation, comparative profitability calculation) • Dynamic investment calculation methods (net present value, internal interest rate, annuity, etc.) • Special issues of investment appraisal (consideration of uncertainty and taxes, investment programme planning, optimal useful life) • Overview of forms of financing • Equity financing (esp. shares, stock exchange, capital market) • Internal financing (self-financing, financing from depreciation, financing from provisions, etc.) • Debt financing (bank loans, bonds, supplier credit, etc.) • Innovative forms of financing (leasing, factoring, mezzanine financing, etc.) • Cash flow statement • Financial planning and liquidity • Outlook on company valuation (e.g. DCF method, multiplier method for mergers & acquisitions) • Outlook Special issues of financing (e.g. capital structure, location decisions, options)

Art der Vermittlung

face to face

Art der Veranstaltung

compulsory

Empfohlene Fachliteratur

• Geyer, A., Hanke, M., Littich, E., Nettekoven, M. (2020): Grundlagen der Finanzierung: verstehen - berechnen - entscheiden, 6. Auflage, Linde. • Messner, S., Kreidl, C., Wala, T. (2020): Grundlagen der Betriebswirtschaftslehre, 6. Auflage, LexisNexis.

Lern- und Lehrmethode

Lecture, discussion, practical application exercises in individual and group work, assignments

Prüfungsmethode

• Exam method: written final exam (70%), continuous assessment (30%, written quizzes) • Assessment criteria: completeness, level of detail and complexity of answers, correctness of solutions and results, compliance with formal criteria

Voraussetzungen laut Lehrplan

Module Financial Accounting

Schnellinfos

Studiengang

Logistik und Transportmanagement (Bachelor)

Akademischer Grad

Bachelor

ECTS Credits

3.00

Unterrichtssprache

Englisch

Studienplan

Vollzeit

Studienjahr, in dem die Lerneinheit angeboten wird

WS2026

Semester in dem die Lehrveranstaltung angeboten wird

3 WS

Incoming

Lernergebnisse der Lehrveranstaltung

After successful completion of the course, students can • name various forms of financing and explain their respective advantages and disadvantages • make comparative calculations for the selection of suitable forms of financing • carry out liquidity assessments • select relevant data for investment projects and prepare them accordingly • recognise possible applications for static and dynamic investment calculation methods • evaluate the use of financial resources for investment plans and projects by means of dynamic investment calculation methods • prepare investment decisions

Kennzahl der Lehrveranstaltung

0391-21-01-VZ-DE-30