Financial Accounting (MiM)
Modul WI001139
Diese Modulbeschreibung enthält neben den eigentlichen Beschreibungen der Inhalte, Lernergebnisse, Lehr- und Lernmethoden und Prüfungsformen auch Verweise auf die aktuellen Lehrveranstaltungen und Termine für die Modulprüfung in den jeweiligen Abschnitten.
Basisdaten
WI001139 ist ein Semestermodul in Englisch auf Master-Niveau das im Wintersemester angeboten wird.
Das Modul ist Bestandteil der folgenden Kataloge in den Studienangeboten der Physik.
- Allgemeiner Katalog für überfachliche Grundlagen
| Gesamtaufwand | Präsenzveranstaltungen | Umfang (ECTS) |
|---|---|---|
| 180 h | 28 h | 6 CP |
Inhalte, Lernergebnisse und Voraussetzungen
Inhalt
The first part of the module teaches the the technique of double-entry bookkeeping and of constructing financial statements at the end of the fiscal year. The second part introduces important standards under IFRS. The third part explains financial statement analysis.
Lernergebnisse
Upon successful completion of this module, students are able to record business transactions or (re-)valuations using double-entry bookkeeping and to construct individual and consolidated financial statements according to International Financial Reporting Standards (IFRS). They can critically discuss the impact of new or revised accounting standards on financial statments and on managerial behavior. Students can evaluate important accounting theories. Moreover, they are able to identify leeway for earnings management, to evaluate its level in financial statements and its impact on current and future performance. Finally, they are able to analyse the financial position, the performance and the financial stability of firms using data from financial statements. Using these analyses students can compare international firms.
Voraussetzungen
none
Lehrveranstaltungen, Lern- und Lehrmethoden und Literaturhinweise
Lehrveranstaltungen und Termine
| Art | SWS | Titel | Dozent(en) | Termine |
|---|---|---|---|---|
| VI | 4 | Financial Accounting (WI001139) (MiM) |
Di, 13:15–16:30, 0503.EG.360 |
|
| VI | 4 | Financial Accounting (WI001139) (MiM at Campus Heilbronn) |
einzelne oder verschobene Termine |
Lern- und Lehrmethoden
The module consists of two parts. The first part is an online lecture and a corresponding exercise. In the lecture the relevant methods and theories are conveyed. In the exercise the content of the lecture and its understanding is deepened and extended by exercises and case studies in which real financial statements are discussed. The second part of the module is a regular lecture. The exercise is integrated in this lecture. Relevant scripts and exercises can be downloaded via Moodle.
Medienformen
Script, tutorials, case studies, moodle
Literatur
Buchholz, Rainer: Grundzüge des Jahresabschlusses nach HGB und IFRS, 8. Aufl., München 2013
Meyer, Claus: Bilanzierung nach Handels-und Steuerrecht, 27. Auflage, Herne 2016.
IASB: International Financial Reporting Standards
Meyer, Claus: Bilanzierung nach Handels-und Steuerrecht, 27. Auflage, Herne 2016.
IASB: International Financial Reporting Standards
Modulprüfung
Beschreibung der Prüfungs- und Studienleistungen
The examination of the students success consists of a written exam (60 min, multiple choice). Students may use a non-programmable calculator as helping material. In the exam students show that they are able to correctly record financial transactions using double-entry bookkeeping. Moreover, in the exam students demonstrate that they can discuss accounting theories and new standards of IFRS as well as conduct financial statement analyses.
Wiederholbarkeit
Eine Wiederholungsmöglichkeit wird im Folgesemester angeboten.