Financial Accounting (MiM)
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 2016/7
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 2016/7|
WI001139 is a semester module in English language at Master’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||28 h||6 CP|
Content, Learning Outcome and Preconditions
Courses, Learning and Teaching Methods and Literature
Courses and Schedule
|VI||4||Financial Accounting (WI001139) (MiM)||Ernstberger, J. Grottel, B. Keiling, M.||
Tue, 13:15–14:45, virtuell
Tue, 15:00–16:30, virtuell
Learning and Teaching Methods
Meyer, Claus: Bilanzierung nach Handels-und Steuerrecht, 27. Auflage, Herne 2016.
IASB: International Financial Reporting Standards
Description of exams and course work
The examination of the students success consists of a written online exam, Online Proctored Exam. 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.
There is a possibility to take the exam in the following semester.