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853-0086-00L 3 Credits BSC D-GESS
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Business Administration II

Betriebswirtschaftslehre II

Lecturers & Examiners: Prof. Dr. Jean-Pierre Chardonnens
VVZ CR n/a

Last Updated: 2026-02-05 15:28:46

Abstract

The course offers a foundation in accounting and financial management It explains topics in financial accounting (recording of transactions, preparation of balance sheet and income statement, methods of using accounting information for decision-making purposes) and financial management (profitability, liquidity, capital budgeting, financing).

Objective

Objectives: - Develop corporate finance thinking - Record transactions and prepare financial statements - Master tools and methods used for financial management

Content

Content: 1. Financial Accounting - Accounts - Balance sheet and income statement - Inventories - Value-added tax, prepayments a nd accruals - Provisions, depreciation - Evaluation, hidden reserve 2. Financial Management - Financial report and -analysis - Profitability and capital turnover - Financial planning - Cash budget - Capital budgeting

General Information

Language
German
Levels
BSC
Frequency
Yearly recurring

Examination

Type
graded semester performance

Course Components

Type Title Time & Place Hours
lecture Betriebswirtschaftslehre II
Permission from lecturers required for all students. Ausschliesslich für Berufsoffiziere
  • Mon 13:15-15:00 (ML F 34)
  • 02.06 Date 13:15-15:00 (HG D 1.1)
2 h weekly

Offered In