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Accounting Techniques

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
Semester: 1
Mandatory course: yes
Language of instruction:
English
Assessment:
Written exam (45 min)
Curricular relevance:
IBB-112 International Business, Bachelor, ASPO 01.10.2020, semester 1, mandatory course
Workload:
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):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Christoph Freichel
Lecturer: Prof. Dr. Christoph Freichel

[updated 25.11.2019]
Learning outcomes:
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.


[updated 11.03.2020]
Module content:
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
13        Taxes
14        Preparatory financial statements
15        Main financial statement overview
16        Organizing the accounting


[updated 11.03.2020]
Teaching methods/Media:
Lecture/exercises
Case studies

[updated 04.02.2020]
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.
 


[updated 11.03.2020]
[Tue Dec  1 00:53:45 CET 2020, CKEY=itdba, BKEY=ibw4, CID=IBB-112, LANGUAGE=en, DATE=01.12.2020]