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Accounting Techniques

Module name (EN):
Name of module in study programme. It should be precise and clear.
Accounting Techniques
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Business, Bachelor, ASPO 01.10.2017
Module code: BIBW-112
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.
2VU (2 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: 1
Mandatory course: yes
Language of instruction:
Written exam (60 min.)

[updated 14.03.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BIBW-112 (P420-0225) International Business, Bachelor, ASPO 01.10.2017 , semester 1, 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).
30 class hours (= 22.5 clock hours) over a 15-week period.
The total student study time is 75 hours (equivalent to 2.5 ECTS credits).
There are therefore 52.5 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
Prof. Dr. Günter Pochmann

[updated 26.02.2018]
Learning outcomes:
After successfully completing this module students will:
- have mastered the basic concepts of accounting
- understand how the economic reality inside a company and its external relations with
  procurement, sales and financial markets is reflected in its figures.
- understand how a balance sheet and earnings report are structured and functionally related.

[updated 14.03.2018]
Module content:
- Basic accounting terms
- Account types and business account system
- Mapping transactions in ordinary business activities
- Final work and preparing a final balance sheet

[updated 14.03.2018]
Teaching methods/Media:

[updated 14.03.2018]
Recommended or required reading:
- Bieg, Hartmut: Buchführung. NWB-Verlag. Herne, latest edition
- Wöhe, Günter/ Kuߟmaul, Heinz: Grundzüge der Buchführung und Bilanztechnik. Vahlen, München, latest edition.

[updated 14.03.2018]
[Tue Jun 18 20:33:45 CEST 2024, CKEY=itdb, BKEY=ibw3, CID=BIBW-112, LANGUAGE=en, DATE=18.06.2024]