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Module name (EN): Accounting
Degree programme: International Tourism-Management, Bachelor, ASPO 01.10.2020
Module code: BITM-210
SAP-Submodule-No.: P440-0072
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 17.09.2018]
Applicability / Curricular relevance:
BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2013, semester 2, mandatory course
BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2015, semester 2, mandatory course
BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2017, semester 2, mandatory course
BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2020, 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):
BITM-110 Principles of Business Administration

[updated 06.03.2020]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Günter Pochmann
Dr. Birgit Pferdmenges

[updated 06.03.2020]
Learning outcomes:
After successfully completing this module, student will: be familiar with the basics of annual financial statements and the annual financial statement policy
- be familiar with the components of annual financial statements
- be familiar with the basic concepts of international accounting
- be familiar with the principles of proper bookkeeping and accounting
- be familiar with balance sheet recognition and valuation
- be familiar with theoretical and actual recognizability
- understand the initial and subsequent valuation of significant items in annual financial statements
- be familiar with the special features of annual accounts in tourism and transport companies

[updated 17.09.2018]
Module content:
- Principles (functions, legal basis, components of national financial statements (balance sheet, earnings report, annex and management report))
- Principles of proper accounting and reporting
- Theoretical and actual recognizability
- Acquisition costs
- Production costs
- Fixed assets
- Current assets
- Liabilities
- Provisions
- Deferred items
- Presentation of equity and the income statement

[updated 17.09.2018]
Teaching methods/Media:
Lecture, case studies

[updated 17.09.2018]
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 17.09.2018]
[Thu Sep 29 01:03:11 CEST 2022, CKEY=ij, BKEY=itm5, CID=BITM-210, LANGUAGE=en, DATE=29.09.2022]