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External Financial Reporting

Module name (EN): External Financial Reporting
Module code: DFBBW-320
Hours per semester week / Teaching method: 2V+2U (4 hours per week)
ECTS credits: 4
Semester: 3
Mandatory course: yes
Language of instruction:
Written exam

[updated 25.11.2020]
Applicability / Curricular relevance:
DFBBW-320 Business Administration, Bachelor, ASPO 01.10.2013, semester 3, mandatory course
DFBTO306 International Tourism Management, Bachelor, ASPO 01.10.2018, semester 3, mandatory course
DFITM-308 International Tourism Management, Bachelor, ASPO 01.10.2020, semester 3, mandatory course
DFBBW-320 , Bachelor, ASPO 01.10.2018, semester 3, mandatory course
DFIM-310 , Bachelor, ASPO 01.10.2019, semester 3, mandatory course
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 Dec  1 01:13:26 CET 2021, CKEY=der, BKEY=dfim, CID=DFBBW-320, LANGUAGE=en, DATE=01.12.2021]