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853-0065-00L 4 Credits BSC D-GESS
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Business Administration I

Betriebswirtschaftslehre I

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

Last Updated: 2026-02-05 15:24:21

Abstract

The course offers a foundation in accounting and financial management. It covers 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 and accruals - Provisions, depreciation, - Evaluation, hidden reserves 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 I
Permission from lecturers required for all students. Ausschliesslich für Berufsoffiziere
  • Thu 13:15-16:00 (HG G 26.5)
  • 08.01 Date 13:15-15:00 (CHN C 14)
3 h weekly

Offered In