Course: Financial Accounting (5102-271)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

2

Contents:

Starting with the purpose of accounting, the norms of the German commercial code are introduced which affect the corporations' financial statements. Here, the regulations for all business people are a central focus of study. The fiscal profit assessment is linked to the commercial profit assessment by the so-called authoritative principle (principle that tax accounting should be based on commercial accounting). The basics of the fiscal profit assessment are covered in the lecture. Following this, the basics of income tax, corporate income tax, trade tax as well as the main differences in the taxation of sole proprietorships, partnerships and stock companies are covered.

Literature:

According to the course reader.

Location:

Hohenheim

Module:

• 5102-270 ABWL 2: Accounting (compulsory)
• 5102-330 Financial & Management Accounting (compulsory)

eLearning:

Course in ILIAS