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Principles of Accounting

Module name (EN): Principles of Accounting
Degree programme: Business Administration, Bachelor, ASPO 01.10.2020
Module code: BBWL-2020-320
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 5
Semester: 3
Mandatory course: yes
Language of instruction:
Written exam (90 min. / Can be repeated semesterly)

[updated 02.01.2019]
Applicability / Curricular relevance:
BBWL-320 Business Administration, Bachelor, ASPO 01.10.2012, semester 3, mandatory course
BBWL-320 Business Administration, Bachelor, ASPO 01.10.2016, semester 3, mandatory course
BBWL-2020-320 Business Administration, Bachelor, ASPO 01.10.2020, semester 3, mandatory course
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:

[updated 26.02.2020]
Module coordinator:
Prof. Dr. Christoph Freichel
Lecturer: Prof. Dr. Christoph Freichel

[updated 01.10.2016]
Learning outcomes:
After successfully completing this module, students will:
- be familiar with the conceptual and legal principles of German accounting law (HGB) and, in this context, have a comprehensive understanding of the link between financial accounts and tax accounts (authoritative principle);
- be familiar with the generally accepted accounting principles (GAAP) as well as the basic concepts regarding the approach, valuation (initial and subsequent valuation) and disclosure in order to be able to apply these methods on practice-related questions;
- be able to explain the basic features of the profit and loss account and understand the difference between the total cost method and the cost of sales method;
- be familiar with the respective functions of the annex and financial report in this context and can distinguish between the two accounting instruments;
- be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies.
I. Principles of accounting

[updated 01.07.2021]
Module content:
II) Recognition: Do you balance?
III) Disclosure: Where do you balance?  
IV) Evaluation: Which value do you balance?
V) Earnings report
VI) Annex
VII) Financial report

[updated 07.04.2021]
Teaching methods/Media:
Lecture and tutorial

[updated 02.01.2019]
Recommended or required reading:
- Schildbach et al., Der handelsrechtliche Jahresabschluss, 11. Aufl., Sternenfels.
- Adler/Düring/Schmaltz, Rechnungslegung und Prüfung der Unternehmen, Stuttgart
- Küting/Weber, Handbuch der Rechnungslegung (Einzelabschluss), Stuttgart
- Berger/Ellrott/Förschle, Beck’scher Bilanzkommentar, München
(Always the latest edition.)

[updated 07.04.2021]
[Wed Dec  1 19:54:56 CET 2021, CKEY=bgba, BKEY=bbw3, CID=BBWL-2020-320, LANGUAGE=en, DATE=01.12.2021]