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Foundations of Business Administration 1

Module WI000728

This Module is offered by Chair of Management Accounting (Prof. Friedl).

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 sections.

Module version of WS 2015/6 (current)

There are historic module descriptions of this module. A module description is valid until replaced by a newer one.

Whether the module’s courses are offered during a specific semester is listed in the section Courses, Learning and Teaching Methods and Literature below.

available module versions
WS 2015/6WS 2011/2

Basic Information

WI000728 is a semester module in German language at Bachelor’s level which is offered in summer semester.

This Module is included in the following catalogues within the study programs in physics.

  • Catalogue of soft-skill courses
Total workloadContact hoursCredits (ECTS)
90 h 30 h 3 CP

Content, Learning Outcome and Preconditions


Organizational forms of enterprises - financing instruments (equity financing, internal and external financing) - methods of capital budgeting (cost analysis, net present value analysis, internal rate of return analysis) - corporate valuation procedures (discounted cash flow analysis, multiple valuation) - methods and requirements of internal and external accounting (national and international accounting standards, origin and allocation of costs) - human resource management (forms of organizing, history of organizational research, human resource thories, motivational theories)

Learning Outcome

Upon successful completion of this module, students will be able to remember, distinguish and evaluate the organizational forms of enterprises, financing instruments, methods of capital budgeting, corporate valuation procedures, methods and requirements of internal and external accounting as well as human resources. More specifically,students will learn to differentiate several forms of organizing and to analyze organizational structures in order to find appropriate ways of organizing. Further they understand principal agent relationships, the consequences of information asymmetries and are able to determine the optimal boundaries of organizations. They further understand the cycle of human resource management as well as personal development. Moreover, students will learn to decide on whether investments are profitable and how to determine the value of a firm. This is helpful when buying or selling stocks or creating a business plan. Students also will learn to distinguish between the instruments of external accounting and to differentiate between national and international accounting standards. Regarding internal accounting, they will understand the origin and allocation of costs.



Courses, Learning and Teaching Methods and Literature

Courses and Schedule

Learning and Teaching Methods

The module is designed in the form of a lecture, on which the theoretical contents are taught. Moreover, individual aspects and applications will be discussed with the students by asking open-ended questions. Thus they learn to distinguish the subjects from each other and are able to evaluate the methods with regard to their use in each case.


Use of presentation slides (PowerPoint). The presentation slides include theoretical content and questions that additionally stimulate the understanding of the contents. Furthermore, arithmetic problems or application examples are included. The module will be recorded and can be downloaded in retrospect through The script for the module will be made available online.


Thommen, J., Achleitner, A.-K.: Allgemeine Betriebswirtschaftslehre, Gabler, 7., vollst. überarb. Auflage, Wiesbaden 2012.
Thommen, J., Achleitner, A.-K.: Allgemeine Betriebswirtsschaftlehre - Arbeitsbuch, Gabler, 6., vollst. Überarb. Auflage, Wiesbaden 2009.
Vahs, D., Schäfer-Kunz, J.: Einführung in die Betriebswirtschaftslehre, Schäffer-Poeschel, 5. Auflage, 2007.
Schmalen, H., Pechtl, H.: Grundlagen und Probleme der Betriebswirtschaft, Schäffer-Poeschel, 14. Auflage, 2009.

Module Exam

Description of exams and course work

The grading is based on a written exam (60 minutes). Students have to show whether they can remember, distinguish and evaluate the organizational forms of enterprises, financing instruments, methods of capital budgeting, corporate valuation procedures, methods and requirements of internal and external accounting and human resources. The answers in the written exam require own wording as well as answering multiple choice questions. As the content of this module includes the imparting of basic knowledge in business economics, the workload for students covers 3 ECTS.

Exam Repetition

There is a possibility to take the exam in the following semester.

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