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Accounting Techniques

Module name (EN): Accounting Techniques
Degree programme: International Business, Bachelor, ASPO 01.10.2017
Module code: BIBW-112
Hours per semester week / Teaching method: 2VU (2 hours per week)
ECTS credits: 2,5
Semester: 1
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (60 min.)

[updated 14.03.2018]
Applicability / Curricular relevance:
BIBW-112 International Business, Bachelor, ASPO 01.10.2017, semester 1, mandatory course
Workload:
30 class hours (= 22.5 clock hours) over a 15-week period.
The total student study time is 75 hours (equivalent to 2.5 ECTS credits).
There are therefore 52.5 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Günter Pochmann
Lecturer:
Prof. Dr. Günter Pochmann


[updated 26.02.2018]
Learning outcomes:
After successfully completing this module students will:
- have mastered the basic concepts of accounting
- understand how the economic reality inside a company and its external relations with
  procurement, sales and financial markets is reflected in its figures.
- understand how a balance sheet and earnings report are structured and functionally related.

[updated 14.03.2018]
Module content:
- Basic accounting terms
- Account types and business account system
- Mapping transactions in ordinary business activities
- Final work and preparing a final balance sheet


[updated 14.03.2018]
Teaching methods/Media:
Lecture/exercises

[updated 14.03.2018]
Recommended or required reading:
- Bieg, Hartmut: Buchführung. NWB-Verlag. Herne, latest edition
- Wöhe, Günter/ Kuߟmaul, Heinz: Grundzüge der Buchführung und Bilanztechnik. Vahlen, München, latest edition.


[updated 14.03.2018]
[Wed Dec  1 16:20:51 CET 2021, CKEY=itdb, BKEY=ibw3, CID=BIBW-112, LANGUAGE=en, DATE=01.12.2021]