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101-0031-04L 2 Credits BSC D-BAUG

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Business Administration

Betriebswirtschaftslehre

Lecturers & Examiners: Prof. Dr. Jean-Pierre Chardonnens

VVZ CR n/a

Last Updated: 2026-02-05 15:55:15

Abstract

Introduction to business administrationPrinciples of accounting and financial managementFinancial planning and capital budgeting of projectsCosting systems by corporations

Objective

Prepare and analyze the financial statements of organizations Understand the major costing systems Establish budget and determine profitability of investment Perform some product calculations

Content

Overview in business administration Financial Accounting - Balance sheet, income statement - Accounts, double-entry bookkeeping - Year-end closing and financial statements Financial Management - Financial statement analysis - Financial planning - Investment decisions Management Accounting - Full costing and marginal costing - Product costing - Management decisions

General Information

Language: German
Levels: BSC
Frequency: Yearly recurring

Examination

Type: session examination
Mode: written 90 minutes
Aids: Selbstverfasste Zusammenfassung (max. 3 Blätter A4), Taschenrechner

Course Components

Type	Title	Time & Place	Hours
lecture	Betriebswirtschaftslehre Anfangszeit: 14:15 Uhr	Tue 14:00-18:00 (ON LI NE)	2 h weekly

Offered In

Civil Engineering Bachelor
- First Year Compulsory Courses
  - First Year Examinations (In place of the German courses 851-0702-01L Public Construction Law students can take the French course 851-0712-00L Introduction to Public Law.)