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

Mode of delivery

face to face

Type

compulsory

Planned learning activities and teaching methods

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

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

Prerequisites and co-requisites

Fundamentals of Accounting

Infos

Degree programme

European Economy and Business Management (English)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

English

Curriculum

Full-Time

Academic year

2024

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.

Course code

1389-20-01-VZ-DE-16

Financial Accounting and Financial Statement Analysis