Financial Accounting and Financial Statement Analysis

Brief description

• 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

Mode of delivery

face to face

Type

compulsory

Planned learning activities and teaching methods

Lecture, discussions, knowledge tests

Assessment methods and criteria

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

Infos

Degree programme

European Economy & Business Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2026

Semester

2 SS

Incoming

Learning outcome

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

Course code

0389-20-01-BB-DE-16

Financial Accounting and Financial Statement Analysis