Financial Accounting and Reporting
Module WI001059
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 SS 2013
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 2020/1 | SS 2020 | WS 2018/9 | WS 2016/7 | SS 2015 | SS 2013 | WS 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 workload | Contact hours | Credits (ECTS) |
---|---|---|
180 h | 60 h | 6 CP |
Content, Learning Outcome and Preconditions
Content
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
Preconditions
Courses, Learning and Teaching Methods and Literature
Courses and Schedule
Type | SWS | Title | Lecturer(s) | Dates | Links |
---|---|---|---|---|---|
VI | 4 | Financial Accounting and Reporting (WI001059) |
Grottel, B.
Keiling, M.
Responsible/Coordination: Ernstberger, J. |
Fri, 15:00–18:15, virtuell and singular or moved dates |
eLearning |
VO | 2 | Financial Accounting and Reporting (WI001059) at Campus Straubing | Hertl, I. Maniora, J. |
Thu, 10:00–11:30, virtuell |
eLearning |
UE | 2 | Financial Accounting and Reporting Exercise (WI001059) at Campus Straubing | Hertl, I. Maniora, J. |
Thu, 12:00–13:30, virtuell |
eLearning |
Learning and Teaching Methods
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
Literature
Meyer, Klaus: Bilanzierung nach Handels- und Steuerrecht, 22. Auflage, Herne 201
Module Exam
Description of exams and course work
Exam Repetition
There is a possibility to take the exam in the following semester.
Current exam dates
Currently TUMonline lists the following exam dates. In addition to the general information above please refer to the current information given during the course.
Title | |||
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Time | Location | Info | Registration |
Financial Accounting and Reporting | |||
Fri, 2021-03-05, 17:00 till 18:00 | MW: 1450 Interims I: 102 MW: 1550 MW: 1350 0.01.16 BC2: BC2 0.01.16 MW: 1050 MW: 2050 MW: 0250 Interims I: 101 0.01.17 BC2: BC2 0.01.17 0.01.04 BC2: BC2 0.01.04 0.01.05 BC2: BC2 0.01.05 |
Melden Sie sich bitte nur an, wenn Sie die Prüfung verbindlich auch nach Lektüre der Informationen unter https://www.tum.de/die-tum/aktuelles/coronavirus/pruefungen ablegen werden. Please register only if you will take the exam with binding effect even after reading the information at https://www.tum.de/en/about-tum/news/coronavirus/corona-teaching-exams . | till 2021-01-15 (cancelation of registration till 2021-02-26) |
Financial Accounting and Reporting | |||
Fri, 2021-03-05, 17:00 till 18:00 | till 2021-01-15 (cancelation of registration till 2021-02-26) | ||
Financial Accounting and Reporting | |||
Fri, 2021-03-05, 17:00 till 19:00 | Raum: Joseph-von-Fraunhofer-Halle, Am Hagen 75, 94315 Straubing. Melden Sie sich bitte nur an, wenn Sie die Prüfung verbindlich auch nach Lektüre der Informationen unter https://www.tum.de/die-tum/aktuelles/coronavirus/pruefungen ablegen werden. Please register only if you will take the exam with binding effect even after reading the information at https://www.tum.de/en/about-tum/news/coronavirus/corona-teaching-exams . | till 2021-01-15 (cancelation of registration till 2021-02-26) |