Accounting

The course “Accounting” is intended to provide a basic overview of this area of accounting.
of accounting. To this end, the legal background and relevant
and relevant calculation parameters are explained. The focus is on the formulation of
recognition criteria and the consideration of various valuation standards,
The requirement for non-financial reporting on sustainability measures is also addressed.
is also discussed.

As part of the course, students familiarize themselves with the accounting of a company
company as a tool for its accountability and develop an understanding of the
understanding of the recognition of business transactions in the balance sheet.
In particular, the aim is to train students to critically scrutinize the recognition
critically scrutinize the approach and valuation of balance sheet figures.

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".