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Financial Accounting and Reporting (WI001059) at Campus Straubing
Buchführung und Rechnungswesen (WI001059) am Campus Straubing

Course 0000004655 in WS 2017/8

General Data

Course Type lecture
Semester Weekly Hours 2 SWS
Organisational Unit Chair of Financial Accounting (Prof. Ernstberger)
Lecturers
Dates Fri, 13:00–13:45, 0.A01
Thu, 10:00–11:30, 0.A01
Thu, 10:00–11:30, 0.A01
Fri, 08:30–10:00, 0.A01
Fri, 13:00–13:45, 0.A01
and 5 singular or moved dates

Assignment to Modules

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)

SemesterTitleLecturersDates
WS 2019/20 Financial Accounting and Reporting (WI001059) at Campus Straubing Hertl, I. Maniora, J. Thu, 10:00–13:30, 2.208
and singular or moved dates
WS 2018/9 Financial Accounting and Reporting (WI001059) at Campus Straubing Hertl, I. Maniora, J. Thu, 13:00–14:30, 01.031
and singular or moved dates
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