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Financial Accounting and Reporting (WI001059)
Buchführung und Rechnungswesen (WI001059)

Course 0000000593 in WS 2017/8

General Data

Course Type Lecture w/ Exercise
Semester Weekly Hours 4 SWS
Organisational Unit Chair of Financial Accounting (Prof. Ernstberger)
Dates Fri, 14:00–17:15, 0980
and 3 singular or moved dates

Assignment to Modules

This course is not assigned to any module.

Further Information

Courses are together with exams the building blocks for modules. Please keep in mind that information on the contents, learning outcomes and, especially examination conditions are given on the module level only – see section "Assignment to Modules" above.

additional remarks The course gives an overview on basic principles of bookkeeping and reporting on grounds of the Handelsgesetzbuch (HGB) as well as on basic financial accounting, focussing on regulations regarding commercial accounting in individual and consolidated financial statements. Therefore central paradigms of bookkeeping are presented and the recording of business transactions in an organization based on receipts and records, in relation to those paradigms, is discussed. Additionally the construction of opening and closing balances is presented and special incidents of bookkeeping are covered. Regarding financial accounting basic principles are introduced, dealing with general economic accounting and special financial accounting. Furthermore individual financial statements in terms of commercial law are explained and regulations for annual accounts and annual reports are discussed in detail. In addition the course deals with consolidated financial statements and consolidation principles as well as corresponding postings in accounting. Finally fundamentals of balance sheet policy and analysis are discussed.
Links E-Learning course (e. g. Moodle)
TUMonline entry

Equivalent Courses (e. g. in other semesters)

WS 2019/20 Financial Accounting and Reporting (WI001059) Grottel, B. Keiling, M. Fri, 15:00–18:15, 0980
and singular or moved dates
WS 2018/9 Financial Accounting and Reporting (WI001059) Grottel, B. Keiling, M. Fri, 14:00–17:15, 0980
and singular or moved dates
WS 2016/7 Financial Accounting and Reporting (WI001059) Fri, 14:00–17:15, 0980
and singular or moved dates
WS 2015/6 Financial Accounting and Reporting (WI001059)
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