Personnel accounting in practice
Brief description
- settle all termination claims (current earnings, aliquot special payments, payments for unused holidays, etc.)
- voluntary termination benefits
- travel costs
- anti wage and social dumping laws
- legal retention periods
- criteria of freelance work contracts and contracts for services
Mode of delivery
face to face
Type
compulsory
Recommended or required reading and other learning resources/tools
None >>> Course Materials are sufficient
Planned learning activities and teaching methods
presentation of theoretical basic knowledge, practical application of theoretical knowledge in the form of calculation examples
Assessment methods and criteria
Ongoing contribution >>> 3 pieces of Homework where actual submission NOT correct content are graded
Written exam
Prerequisites and co-requisites
None
Infos
Degree programme
Work Design & HR Management (Bachelor)
Cycle
Bachelor
ECTS Credits
3.00
Language of instruction
German
Curriculum
Part-Time
Academic year
2025
Semester
4 SS
Incoming
No
Learning outcome
After the succesful completion of the course, the student is able to:
- differentiate between the processing of special payments/deductions (social security, income tax)
- calculate the total costs of employers
- differentiate between taxable earnings and duty-free reimbursements of expenses
- detect punishable forms of remuneration such as social and wage dumping
- know how long personnel accounting documnets are to be kept
- differentiate between different forms of employments relationships
Course code
0582-15-01-BB-DE-32