Module: Financial & Management Accounting (5102-330)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Degree Program:

• Education for Business and Economics (Bachelor, since 01.10.2018)
  5. Semester, compulsory

Relation to other Modules:

Module GBWL I Module GBWL II Module GBWL IV

Prerequisites for Attendance:

none

Sprache:

German

ECTS:

6 credits

Frequency:

every winter semester

Length of the Module:

1 semester

Final examination:

written exam, 60 minutes for Management Accounting and Financial Accounting each

Workload:

180 hours: 56 hours class attendance 124 independent study

Professional competences:

Educational objectives

You are going to learn:
- Financial accounting according to German GAAP
- The basic principles of German taxation
- Selected types of taxes in Germany
- The basics of managerial accounting
- Selected systems for cost and activity accounting
- Problems and methods for multiperiod managerial accounting
- Managerial accounting as a management tool
- The connection between managerial and financial accounting

Comments:

- At the beginning of the semester it has to be determined if an exercise course accompanying to the lecture has to be rendered. Its influence on the mark stands at the maximum 10%.
-The tutorial with reading course in the 4th semester is only applied for students in the studying programme business administration and economics who spend the 5th semester abroad.

Courses