This Module is offered by Chair of Entrepreneurial Finance (Prof. Achleitner).
This module handbook serves to describe contents, learning outcome, methods and examination type as well as linking to current dates for courses and module examination in the respective
Module version of WS 2011/2
There are historic module descriptions of this module. A module description is valid until replaced by a newer one.
|available module versions|
|SS 2014||WS 2011/2|
WI000222 is a semester module
in German language
at Bachelor’s level
which is offered in winter semester.
This module description is valid from WS 2008/9 to SS 2014.
|Total workload||Contact hours||Credits (ECTS)|
The module gives students a comprehensive introduction into business studies from a finance perspective. The module consists of two parts, i.e. "Corporations and their surrounding environment" and "Finance"
In the first part "Enterprise and Economic Systems" various economic systems and their respective elements as well as the role of the enterprise in these systems are presented. Using these definitions various types of enterprises are identified and the related characterics presented. At the end of the first part, the enterprise's objectives are examined.
The second part deals with the financing of an enterprise including the elementary aspects as fundamental terms, systematization, problem-solving process as well as financial planning, financial controlling and the optimization of corporate financing.
At the end of the module students will be able to understand the role of an enterprise in the economic system and the society. Furthermore, the student will be able to understand the financial implications and potential liabilities of various types of enterprises.
Additionally, the student will be able to apply various processes and methods of financial planning and financial controlling and will be able to analyze equity and debt instruments.
The module consists of a lecture and an exercise course. During the lectures the contents are delivered through presentations and talks. The students are inspired to improve the acquired knowledge by studying the suggested literature. In the exercise course the students apply the acquired knowledge in solving exercises and implementing case studies.
Learning and Teaching Methods
Das Modul besteht aus einer Vorlesung und einer begleitenden Übungsveranstaltung. Die Inhalte der Vorlesung werden im Vortrag und durch Präsentationen vermittelt. Studierende sollen zum Studium der Literatur und der inhaltlichen Auseinandersetzung mit den Themen angeregt werden. In der Übung werden die in der Vorlesung vermittelten theoretischen Grundlagen anhand von Aufgabenstellungen vertieft.
• Thommen, J.-P./Achleitner, A.-K. (2012): Allgemeine Betriebswirtschaftslehre: Umfassende Einführung aus managementorientierter Sicht, 7. Auflage, Wiesbaden.
• Thommen, J.-P./Achleitner, A.-K. (2007): Allgemeine Betriebswirtschaftslehre - Arbeitsbuch: Repetitionsfragen - Aufgaben - Lösungen, 6. Auflage, Wiesbaden.
Description of exams and course work
Grading is based on one written exam (60 min) which covers the whole content of the module. The exam consists of open questions, multiple choice questions as well as short calculations. Questions are set up in a way to check whether students understand the aspects discussed during the lectures and whether they are able to analyze related problems as well as whether they manage to apply methods and concepts introduced in the lectures. Hereby, questions mainly relate to the corporation and its surrounding environment, financial and legal aspects of various types of corporations, different processes and methods of financial management & control as well as different ways of equity and debt financing.
There is a possibility to take the exam in the following semester.