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Module code: BITM-210 |
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4V (4 hours per week) |
5 |
Semester: 2 |
Mandatory course: yes |
Language of instruction:
German |
Assessment:
Written exam (90 minutes / can be repeated semesterly)
[updated 17.09.2018]
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BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2013
, semester 2, mandatory course
BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2015
, semester 2, mandatory course
BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2017
, semester 2, mandatory course
BITM-210 (P440-0072) International Tourism-Management, Bachelor, ASPO 01.10.2020
, semester 2, mandatory course
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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.
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Recommended prerequisites (modules):
BITM-110 Principles of Business Administration
[updated 25.10.2012]
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Recommended as prerequisite for:
BITM-410 Investment and Financing BITM-412 Business Taxation and Aspects of International Corporate Taxation BITM-W-18
[updated 29.10.2012]
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Module coordinator:
Prof. Dr. Günter Pochmann |
Lecturer: Prof. Dr. Jochen Pilhofer Prof. Dr. Günter Pochmann
[updated 25.10.2012]
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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 - be familiar with the components of annual financial statements - be familiar with the basic concepts of international accounting - be familiar with the principles of proper bookkeeping and accounting - be familiar with balance sheet recognition and valuation - be familiar with theoretical and actual recognizability - understand the initial and subsequent valuation of significant items in annual financial statements - be familiar with the special features of annual accounts in tourism and transport companies
[updated 17.09.2018]
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Module content:
- Principles (functions, legal basis, components of national financial statements (balance sheet, earnings report, annex and management report)) - Principles of proper accounting and reporting - Theoretical and actual recognizability - Acquisition costs - Production costs - Fixed assets - Current assets - Liabilities - Provisions - Deferred items - Presentation of equity and the income statement
[updated 17.09.2018]
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Teaching methods/Media:
Lecture, case studies
[updated 17.09.2018]
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Recommended or required reading:
Baetge, J./Kirsch, H.-J./Thiele, S.: Bilanzen, Düsseldorf, latest edition. Bieg, H. u. a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden, latest edition Bieg, H./ Kuߟmaul. H.: Externes Rechnungswesen, München, latest edition. Coenenberg, A.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart, latest edition. Döring, U./Buchholz, R.: Buchhaltung und Jahresabschluss, Berlin 2011 Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition. Grefe, C.: Kompakt-Training Bilanzen, Ludwigshafen, latest edition. Kudert, S./Sorg, P.: Rechnungswesen leicht gemacht, Berlin, latest edition 2011 Meyer C.: Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin, latest edition. Wöhe, G./Kuߟmaul, H., Grundzüge der Buchführung und Bilanztechnik, München 2010 Wichtige Wirtschaftsgesetze, latest edition, NWB-Verlag. Wichtige Steuergesetze, latest edition, NWB-Verlag.
[updated 17.09.2018]
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