Investment Accounting and Finance

Brief description

• 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)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

• 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.

Planned learning activities and teaching methods

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

Assessment methods and criteria

• 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

Prerequisites and co-requisites

Module Financial Accounting

Infos

Degree programme

Logistics & Transport Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2025

Semester

3 WS

Incoming

Yes

Learning outcome

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

Course code

0391-21-01-VZ-DE-30