|Module name (EN): Accounting Techniques|
|Degree programme: International Business, Bachelor, ASPO 01.10.2020|
|Module code: IBB-112|
|Hours per semester week / Teaching method: 2VU (2 hours per week)|
|ECTS credits: 2,5|
|Mandatory course: yes|
|Language of instruction:
Written exam (45 min)
|Applicability / Curricular relevance:
IBB-112 International Business, Bachelor, ASPO 01.10.2020, semester 1, mandatory course
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:
Prof. Dr. Christoph Freichel
|Lecturer: Prof. Dr. Christoph Freichel
After successfully completing this module, students will:
- have mastered the legal foundations of the obligation to keep accounts and the principles of orderly accounting (GoB),
- understand what an account is and how it is structured,
- be able to distinguish between the terms _draft of accounts_ and _chart of accounts COA_, as well as _physical inventory_ and _inventory_,
- understand the accounting logic of double entry bookkeeping and be able to apply it to different business transactions,
- be able to differentiate between the terms land register, general ledger and subledger,
- be able to outline the principles of the initial and subsequent valuation of various balance sheet items, and
- explain how financial statements are prepared.
1 Accounting principles
2 Physical inventory und inventory
3 Balance sheet
4 Posting to accounts
5 Chart of accounts and draft of accounts???
6 Accounting in trade and industrial companies
7 Posting the sales tax
8 Special postings in sales and procurement
9 Personnel expenses
10 Asset accounting
11 Securities and long-term liabilities
12 Bill of exchange
14 Preparatory financial statements
15 Main financial statement overview
16 Organizing the accounting
|Recommended or required reading:
- Mindermann/Brösel: Buchführung und Jahresabschlusserstellung nach HGB, Erich Schmidt Verlag, Berlin, latest edition
- Bieg: Buchführung, NWB-Verlag, Herne, latest edition
- Wöhe/Kußmaul: Grundzüge der Buchführung und Bilanztechnik, Vahlen, München, latest edition.
[Sun Nov 28 13:37:49 CET 2021, CKEY=itdba, BKEY=ibw4, CID=IBB-112, LANGUAGE=en, DATE=28.11.2021]