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Module code: BAIBA-310 |
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8V (8 hours per week) |
10 |
Semester: 3 |
Mandatory course: yes |
Language of instruction:
German |
Assessment:
Written exam
[updated 10.12.2020]
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BAIBA-310 (P420-0485) International Business, Bachelor, ASPO 01.10.2008
, semester 3, mandatory course
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120 class hours (= 90 clock hours) over a 15-week period. The total student study time is 300 hours (equivalent to 10 ECTS credits). There are therefore 210 hours available for class preparation and follow-up work and exam preparation.
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Recommended prerequisites (modules):
BAIBA-220 Balance Sheets and Cost Accounting
[updated 20.03.2010]
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Recommended as prerequisite for:
BAIBA-540 BAIBA-670 BAIBA-680 International Finances Seminar BAIBA530 BAIBA660
[updated 10.07.2012]
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Module coordinator:
Prof. Dr. Günter Pochmann |
Lecturer: Prof. Dr. Günter Pochmann Prof. Peter Schorr
[updated 20.03.2010]
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Learning outcomes:
After successfully completing this module, student will be familiar with the basics of annual financial statements and the annual financial statement policy - They will have advanced knowledge about the components of annual financial statements - They will be familiar with the basic concepts of international accounting - Students will be familiar with the German tax system - They will have an overview of important individual taxes - They will understand the relationships between the tax various types - They will be aware of the influence of corporate taxes on operational decisions
[updated 10.12.2020]
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Module content:
Annual Financial Statements: - Advanced knowledge of the German trade balance - Earnings report, annex and financial report - Cash flow statement and segment reporting - Introduction to the IFRS International Financial Reporting Standards Tax Theory: - General tax theory - Income tax - Corporate tax - Trade tax - Sales tax
[updated 10.12.2020]
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Teaching methods/Media:
Lecture, case studies
[updated 10.12.2020]
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Recommended or required reading:
Bieg, H./ Kußmaul. H.: Externes Rechnungswesen, München, latest edition. Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition. Bieg, H. u.a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden, latest edition Bornhofen: Tax theory 2, Wiesbaden, in der jeweils aktuellen edition.
[updated 10.12.2020]
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