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Annual Financial Statements

Module name (EN):
Name of module in study programme. It should be precise and clear.
Annual Financial Statements
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2020
Module code: BBWL-2020-420
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0089
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 4
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (90 min. / can be repeated semesterly)

[updated 02.01.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BBWL-420 (P420-0089) Business Administration, Bachelor, ASPO 01.10.2012 , semester 4, mandatory course
BBWL-420 (P420-0089) Business Administration, Bachelor, ASPO 01.10.2016 , semester 4, mandatory course
BBWL-2020-420 (P420-0089) Business Administration, Bachelor, ASPO 01.10.2020 , semester 4, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
BBWL-2020-562
BBWL-2020-663


[updated 26.02.2020]
Module coordinator:
Prof. Dr. Christoph Freichel
Lecturer: Prof. Dr. Christoph Freichel

[updated 01.10.2016]
Learning outcomes:
After successfully completing this module, students will:
 
- be familiar with the conceptual and legal principles of German accounting law (HGB) and, in this context, have a comprehensive understanding of the link between financial accounts and tax accounts (authoritative principle);
- be familiar with the generally accepted accounting principles (GAAP) as well as the basic concepts regarding the approach, valuation (initial and subsequent valuation) and disclosure in order to be able to apply these methods on practice-related questions;
 
 
 
- be able to describe the most important national accounting standards for selected accounting topics (e. g. inventories, trade receivables, equity capital, provisions, liabilities, deferred income, earnings report, etc.) and of analyzing their effects on the asset, financial and earnings position of annual financial statements prepared in accordance with national accounting standards;
 
 
 
- be familiar with different types of balance sheet policies and discretionary decisions and can apply these to practical questions depending on a management´s objectives;
 
 
 
 
 
- be able to apply their knowledge to practical problems, e.g. in the form of exercises and case studies;
 
 
- Current asset accounting (inventories, receivables, etc.)


[updated 02.01.2019]
Module content:
 
- Equity accounting
- Liability accounting (provisions, liabilities)
- Prepaid expenses and deferred income accounting
- Earnings report (cost of sales/total cost method)
- Annex
- Financial report


[updated 02.01.2019]
Teaching methods/Media:
Lecture and tutorial

[updated 02.01.2019]
Recommended or required reading:
- Baetge et al., Bilanzen, Düsseldorf
- Coenenberg et al., Jahresabschluss und Jahresabschlussanalyse, Landsberg/Lech
- Döring/Buchholz, Buchhaltung und Jahresabschluss, Berlin
- Grefe, Kompakt-Training Bilanzen, Ludwigshafen (Rhein)
- Meyer, Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin
  
Kommentare:
- Adler/Düring/Schmaltz, Rechnungslegung und Prüfung der Unternehmen, Stuttgart
- Küting/Weber, Handbuch der Rechnungslegung (Einzelabschluss), Stuttgart
- Berger/Ellrott/Förschle, Beck_scher Bilanzkommentar, München
  
(Always the latest edition.)


[updated 02.01.2019]
 
[Thu Dec 26 19:08:18 CET 2024, CKEY=bj, BKEY=bbw3, CID=BBWL-2020-420, LANGUAGE=en, DATE=26.12.2024]