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Module code: WIMAS-830 |
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1V+1PA (2 hours per week) |
3 |
Semester: 1 |
Mandatory course: yes |
Language of instruction:
German |
Assessment:
Term paper (written paper and presentation), project work
[updated 18.06.2023]
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WIMAS-830 (P450-0103) Industrial Engineering, Master, ASPO 01.10.2011
, semester 1, mandatory course
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30 class hours (= 22.5 clock hours) over a 15-week period. The total student study time is 90 hours (equivalent to 3 ECTS credits). There are therefore 67.5 hours available for class preparation and follow-up work and exam preparation.
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Recommended prerequisites (modules):
None.
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Recommended as prerequisite for:
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Module coordinator:
Prof. Dr. Andy Junker |
Lecturer: Prof. Dr. Andy Junker (lecture)
[updated 06.12.2010]
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Learning outcomes:
After successfully completing this module, students will be able to interpret a balance sheet. They will be able to scrutinize balance sheet items and show how to calculate them using examples. Cost accounting skills will be combined and used to evaluate works-in-progress and provisions for anticipated losses (HGB), while theoretical investment knowledge will be used to determine the correct value of company investments (also in accordance with IFRS). Students will be familiar with the decisive parameters for deriving a balance sheet from revenue planning. They will have internalized the differences between the assets, finances and earnings of a company. Students will be able to plan a balance sheet on Excel.
[updated 18.06.2023]
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Module content:
1. Valuation of investments 2. Valuation of work-in-progress (WIP) 3. Calculation and valuation of provisions for contingent losses 4. Selected parameters of balance sheet planning 5. Exemplary balance sheet planning
[updated 18.06.2023]
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Teaching methods/Media:
Presentation with projector, flip chart, blackboard
[updated 18.06.2023]
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Recommended or required reading:
Küting, Karlheinz: Die Bilanzanalyse, 9. Auflage, Stuttgart 2009 Reichmann, Thomas: Controlling mit Kennzahlen und Management-Tools, 7. Auflage, München 2006 Copeland, Tom u.a.: Unternehmenswert, 3. Auflage, 2002 Horvath, Peter/Gleich, Ronald: Neugestaltung der Unternehmensplanung, Stuttgart 2003 Bieg, Hartmut/Kußmaul, Heinz: Externes Rechnungswesen, 5. Auflage, München 2009
[updated 18.06.2023]
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