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Financial Accounting and Reporting

Module WI001059

This Module is offered by Chair of Financial Accounting (Prof. Ernstberger).

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 2018/9 (current)

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

available module versions
WS 2018/9WS 2016/7SS 2015SS 2013WS 2012/3

Basic Information

WI001059 is a semester module in German language at Bachelor’s level which is offered in winter semester.

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

  • Catalogue of soft-skill courses
Total workloadContact hoursCredits (ECTS)
180 h 60 h 6 CP

Content, Learning Outcome and Preconditions

Content

The module gives an overview over basic financial accounting, focusing on regulations regarding commercial accounting in individual and consolidated financial statements.

In the first part of the module basic principles of financial accounting are introduced, dealing with general economic accounting and special financial accounting.

In the second part individual financial statements in terms of commercial law are explained and regulations for annual accounts and annual reports are discussed in detail.

The third part deals with consolidated financial statements and consolidation principles as well as corresponding postings in accounting.

In the fourth part of the module fundamentals of balance sheet policy and analysis are discussed.

Learning Outcome

Upon successful completion of this module, students are able to understand the construction of individual and consolidated financial statements on grounds of the HGB and to apply the accounting regulations of the HGB practically. They can read an draw up balnce sheets. Students are also able to evaluate which enterprises have to put up consolidated financial statements and which subsidiaries have to be included. Furthermore, they can independently carry out different consolidations correctly.

Preconditions

None

Courses, Learning and Teaching Methods and Literature

Courses and Schedule

TypeSWSTitleLecturer(s)Dates
VI 4 Financial Accounting and Reporting (WI001059) Fri, 14:00–17:15, 0980
and singular or moved dates
VO 2 Financial Accounting and Reporting (WI001059) at Campus Straubing Thu, 13:00–14:30, 01.031
Thu, 13:00–14:30, 01.031
and singular or moved dates
UE 2 Financial Accounting and Reporting Exercise (WI001059) at Campus Straubing Thu, 15:00–16:30, 01.031
Thu, 15:00–16:30, 01.031

Learning and Teaching Methods

The module consists of a lecture and a corresponding tutorial, which is integrated into the lecture (lecture: 2 SWS; tutorial: 2 SWS). In the tutorial the content of the lecture and its understanding is deepened and extended by exercises and case studies. Relevant scripts and exercises can be downloaded via Moodle.
The lectures content is conveyed by means of presentation, while in the tutorial parts students can practise how to apply theoretical concepts practically.

This module is also offered at TUM Campus Straubing.

Media

Script, tutorials, case studies, moodle

Literature

Buchholz, Rainer: Grundzüge des Jahresabschlusses nach HGB und IFRS, 7. Aufl., München 2011

Meyer, Klaus: Bilanzierung nach Handels- und Steuerrecht, 22. Auflage, Herne 201

Module Exam

Description of exams and course work

The examination of the students success consists of a written exam (120 min, multiple choice). Students may use a non-programmable calculator and a Handelsgesetzbuch (HGB) without additional notes as helping material. In the exam students show that they are able to correctly conduct individual financial statements, understand consolidated financial statements and apply consolidation principles as well as understand and apply balance sheet policy and analysis. This is done by means of conducting consolidations, and by solving arithmetic problems as well as theoretical problems regarding financial statements. Students can take part in a re-examination exam in the next semester. In case of a limited number of participants in such a re-examination exam it might be substituted by an oral examination (15 minutes) with equal content.

Exam Repetition

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

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