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Abstract
To understand accounting and calculation of costs.
Objective
Ability to keep accounts and calculate costs
Content
The course includes the steps of establishing and evaluation of financial accounting, including balance sheet, income statement and double-entry accounting. Furthermore, cash flow statement and financial ratios are discussed. Finally, management accounting including cost accounting and cost-performance analysis are presented. The course includes exercises.
Resources
Lecture Notes
script in German
Literature
Meyer, C., 2012, Betriebswirtschaftliches Rechnungswesen, 3. Überarbeitete Auflage, Schulthess, Zürich.
Learning Materials (Links)
General Information
- Language
- German
- Levels
- BSC
- Frequency
- Yearly recurring
Examination
- Type
- end-of-semester examination
- Mode
- written 60 minutes
- Aids
- None
Course Components
| Type | Title | Time & Place | Hours |
|---|---|---|---|
| lecture with exercise | Finanz- und Rechnungswesen |
|
2 h weekly |