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Business Administration II
Betriebswirtschaftslehre II
Last Updated: 2026-02-05 16:06:39
Abstract
The course BA II provides an understanding of the principles of Financial Accounting and Financial Reporting. It comprises an introduction to the concept of double-entry accounting, preparation of annual financial statements and financial statement analysis.The theory conveyed is illustrated with excercises, case studies and examples from business practice.
Objective
Objectives: - Develop thinking in a corporate finance context - Record transactions and prepare financial statements - Master tools and methods used for financial statement analysis
Content
I Financial Accounting - Concept of double-entry accounting - Accounts, journal and general ledger - Statement of financial position, income statement - Trade of goods - Accruals and deferrals - Valuation of assets and liabilities - Hidden reserves II Financial Reporting - Preparation of annual financial statements - Cash flow statement III Financial statement analysis - Ratio system - Interpretation
Resources
Literature
Meyer, Conrad (2020): Finanzielles Rechnungswesen - Einführung mit Beispielen und Aufgaben, 4., überarbeitete Auflage.
Learning Materials (Links)
General Information
- Language
- German
- Levels
- BSC
- Frequency
- Yearly recurring
Examination
- Type
- graded semester performance
Registration & Places
Course Components
| Type | Title | Time & Place | Hours |
|---|---|---|---|
| lecture | Betriebswirtschaftslehre II |
|
2 h weekly |