Financial Accounting and Reporting
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
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|
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
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.
Courses, Learning and Teaching Methods and Literature
Courses and Schedule
|VI||4||Financial Accounting and Reporting (WI001059)||
Responsible/Coordination: Ernstberger, J.
Fri, 15:00–18:15, virtuell
and singular or moved dates
|VO||2||Financial Accounting and Reporting (WI001059) at Campus Straubing||Hertl, I. Maniora, J.||
Thu, 10:00–11:30, virtuell
|UE||2||Financial Accounting and Reporting Exercise (WI001059) at Campus Straubing||Hertl, I. Maniora, J.||
Thu, 12:00–13:30, virtuell
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.
Meyer, Klaus: Bilanzierung nach Handels- und Steuerrecht, 22. Auflage, Herne 201
Description of exams and course work
There is a possibility to take the exam in the following semester.