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Module name (EN): Accounting
Degree programme: International Business, Bachelor, ASPO 01.10.2017
Module code: BIBW-210
SAP-Submodule-No.: P420-0201
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 5
Semester: 2
Mandatory course: yes
Language of instruction:
Written exam (90 minutes / can be repeated semesterly)

[updated 14.03.2018]
Applicability / Curricular relevance:
BIBW-210 (P420-0201) International Business, Bachelor, ASPO 01.10.2013, semester 2, mandatory course
BIBW-210 (P420-0201) International Business, Bachelor, ASPO 01.10.2017, semester 2, 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:
BIBW-320 Investment and Financing
BIBW-431 Management Accounting und International Financial Reporting (focus module)
BIBW-432 Taxation (focus module)
BIBW-433 International Accounting Seminar (focus module)

[updated 07.01.2020]
Module coordinator:
Prof. Dr. Mana Mojadadr
Prof. Dr. Mana Mojadadr
Prof. Dr. Jochen Pilhofer
Prof. Dr. Günter Pochmann

[updated 26.02.2018]
Learning outcomes:
After successfully completing this module, students will:
- be familiar with and understand the conceptual and legal principles of international and German accounting law (IFRS and HGB);
- be familiar with the main components of annual financial statements and can
  analyze and interpret them;
- have mastered the fundamental principles
  and basic concepts of recognition, measurement (first  
  and subsequent measurement) and disclosure and can apply them to
- be able to confidently deal with the theoretical and actual recognizability
- be able to describe the most important national accounting standards for selected accounting topics (e. g. inventories, trade receivables, equity capital, provisions, liabilities, deferred income, earnings report, etc.) and of analyzing their effects on the asset, financial and earnings position of annual financial statements prepared in accordance with international and national accounting standards;
- be familiar with different types of balance sheet policies and discretionary decisions and can apply these to practical questions depending on a management´s objectives;
- be able to apply their knowledge to practical questions, e. g. in the form of exercises and case studies.

[updated 04.02.2020]
Module content:
Annual financial statements
- Principles (functions, legal basis, components of national and international financial statements (balance sheet, earnings report, annex and management report)
- Principles of proper accounting and reporting
- Theoretical and actual recognizability
- Recognition and measurement of fixed and current assets
- Determination of the commercial and tax-related acquisition and
  production costs
- Recognition and measurement of liabilities
- Recognition and measurement of provisions
- Deferred items
- Presentation of equity and the income statement
- Critical appraisal of accounting for cross-standard issues  

[updated 04.02.2020]
Teaching methods/Media:
Lecture, case studies

[updated 14.03.2018]
Recommended or required reading:
Baetge, J./Kirsch, H.-J./Thiele, S.: Bilanzen, Düsseldorf, latest edition.
Bieg, H. u. a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden, latest edition
Bieg, H./ Kuߟmaul. H.: Externes Rechnungswesen, München, latest edition.
Coenenberg, A.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart, latest edition.
Döring, U./Buchholz, R.: Buchhaltung und Jahresabschluss, Berlin 2011
Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition.
Grefe, C.: Kompakt-Training Bilanzen, Ludwigshafen, latest edition.
Kudert, S./Sorg, P.: Rechnungswesen leicht gemacht, Berlin, latest edition 2011
Meyer C.: Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin, latest edition.
Wöhe, G./Kuߟmaul, H., Grundzüge der Buchführung und Bilanztechnik, München 2010
Wichtige Wirtschaftsgesetze, latest edition, NWB-Verlag.  
Wichtige Steuergesetze, latest edition, NWB-Verlag.

[updated 14.03.2018]
[Wed Jul  6 06:03:57 CEST 2022, CKEY=ija, BKEY=ibw3, CID=BIBW-210, LANGUAGE=en, DATE=06.07.2022]