htw saar Piktogramm QR-encoded URL
Back to Main Page Choose Module Version:
XML-Code

flag

Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Tourism-Management, Bachelor, ASPO 01.10.2015
Module code: BITM-210
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.
P440-0072
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: 2
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam (90 minutes / can be repeated semesterly)

[updated 17.09.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

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
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:
Module coordinator:
Prof. Dr. Günter Pochmann
Lecturer: Prof. Dr. Günter Pochmann

[updated 02.09.2011]
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]
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]
Teaching methods/Media:
Lecture, case studies

[updated 17.09.2018]
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]
 
[Tue Nov  4 04:35:35 CET 2025, CKEY=ij, BKEY=itm3, CID=BITM-210, LANGUAGE=en, DATE=04.11.2025]