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853-0086-00L 3 Credits BSC D-GESS

Business Administration II

Betriebswirtschaftslehre II

Lecturers & Examiners: Prof. Dr. Marco Passardi, Dr. Peter Barmettler, Dr. Daniel Bättig
VVZ CR n/a

Last Updated: 2026-06-03 00:14:43

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 (2024): Finanzielles Rechnungswesen - Einführung mit Beispielen und Aufgaben, 5., überarbeitete Auflage.

Learning Materials (Links)

General Information

Language
German
Levels
BSC
Frequency
Yearly recurring

Examination

Type
graded semester performance

Registration & Places

Priority: Registration for the course unit is only possible for the primary target group

Course Components

Type Title Time & Place Hours
lecture Betriebswirtschaftslehre II
  • Mon 14:15-16:00 (IFW C 31)
2 h weekly

Offered In