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External Financial Reporting

Module name (EN):
Name of module in study programme. It should be precise and clear.
External Financial Reporting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
German-French and International Management, Bachelor, ASPO 01.10.2018
Module code: DFBBW-320
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
2V+2U (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 3
Mandatory course: yes
Language of instruction:
Written exam

[updated 25.11.2020]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

DFBBW-320 (P620-0037) Business Administration, Bachelor, ASPO 01.10.2013 , semester 3, mandatory course
DFBTO306 (P620-0518) International Tourism Management, Bachelor, ASPO 01.10.2018 , semester 3, mandatory course
DFITM-308 (P620-0463) International Tourism Management, Bachelor, ASPO 01.10.2020 , semester 3, mandatory course
DFBBW-320 (P620-0037) German-French and International Management, Bachelor, ASPO 01.10.2018 , semester 3, mandatory course
DFIM-310 (P620-0037) German-French and International Management, Bachelor, ASPO 01.10.2019 , semester 3, mandatory course
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 120 hours (equivalent to 4 ECTS credits).
There are therefore 75 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Günter Pochmann
Lecturer: Prof. Dr. Günter Pochmann

[updated 01.10.2017]
Learning outcomes:
After successfully completing this module, students will be able to understand corporate reports from the business press as well as essential parts of a company´s financial statements.

[updated 25.11.2020]
Module content:
- Accounting and valuation principles according to German commercial law
- Accounting and valuation of fixed assets
- Accounting and valuation of current assets
- Equity and acquisition of treasury shares
- Accounting and valuation of liabilities, in particular provisions
- Structure, content and analysis options of profit and loss statements

[updated 25.11.2020]
Recommended or required reading:
- Meyer C., Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin, latest edition.
- Bieg, H. u.a.: Externes Rechnungswesen. München Wien, latest edition.
- Grefe C., Kompakt-Training Bilanzen, Ludwigshafen (Rhein), latest edition.

[updated 25.11.2020]
[Wed Nov 29 12:42:25 CET 2023, CKEY=der, BKEY=dfim, CID=DFBBW-320, LANGUAGE=en, DATE=29.11.2023]