Accounting

The aim is to familiarise students with the accounting of a company as a tool for its accountability and to develop an understanding for the reporting of business transactions. In particular, the aim is to train students to critically examining the approach and valuation of balance sheet figures.

Accounting is intended to provide a basic overview of this sub-area of accounting systems. For this purpose, the legal background and relevant calculation parameters are explained. The focus is on the formulation of recognition criteria and the consideration of various valuation standards.

At the end of the summer semester (main examination date), a 90-minute module exam (Accounting and Finance I) is offered - related to the material of lecture and exercise, of which a 45-minute part is offered for the subject Accounting. At the beginning of the winter semester, a follow-up examination date is held under the same conditions as in the main examination.

Please refer to the information sheet for all information on the permitted aids for the digital examinations from the Chair "International Accounting and Auditing".