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