- Dynamischer Default-Fachbereich geändert auf WIW
Course WIW-BWL-FBH-K-1
Financial Accounting
(2K, 2.0 LP)
Course Type
| SWS
| Type
| Course Form
| CP (Effort)
|
Presence-Time / Self-Study
|
| 2
| K
| Lecture with exercise classes and tutorials (V/U/T)
| 2.0 CP
| 28 h
| 32 h
|
| (2K)
|
| 2.0 CP
| 28 h
| 32 h
|
Basedata
| SWS
| 2K
|
| CP, Effort
| 2.0 CP = 60 h
|
| Position of the semester
| 1 Sem. in WiSe
|
| Level
| [1] Bachelor (General)
|
| Language
| [DE] German
|
| Lecturers
|
|
| Area of study
| [WIW-CON] Management Accounting and Management Control Systems
|
| Additional informations
|
|
| Livecycle-State
| [NORM] Active
|
Contents
-
Basic techniques of bookkeeping; inventory
-
Balance sheet and changes therein
-
Booking on various accounts
-
Standard chart of accounts (according to SKR 04); bookings in inventories
-
German v.a.t. system, purchase/ sale with special cases, item withdrawals, deposit
-
Expenditure on personnel, tax payments
-
Securities business, long-term liabilities
-
Receipts and issues of assets
-
Annual financial statement, depreciation / write-downs on assets and debts
-
Preparation of annual financial statements in bookkeeping: time delimitation, inventory differences, tax deferral, main statement of accounts
-
Organization of bookkeeping
Literature
-
Lingnau, V.: Studienbuch Finanzbuchhaltung 2018, Ebersdorf 2018.
-
Alternative literature
-
Bieg, H. / Waschbusch, G. (2017): Buchführung, 9. Aufl., Herne 2017.
-
Döring, U. / Buchholz, R. (2018): Buchhaltung und Jahresabschluss, 15. Aufl., Berlin 2018.
-
Hufnagel, W. / Burgfeld, B. (2018): Einführung in die Buchführung und Bilanzierung, 9. Aufl., Herne et al. 2018.
-
Littkemann, J. / Holtrup, M. / Schulte, K. (2016): Buchführung: Grundlagen, Übungen, Klausurvorbereitung, 8. Aufl., Wiesbaden 2016.
-
Möller, H. P. / Hüfner, B. / Kettniß, H. (2018): Buchführung und Finanzberichte, 5. Aufl., München 2018.
-
Müller, U. (2013): Finanzbuchhaltung- vom Geschäftsvorfall bis zum Jahresabschluss, 2. Aufl., Stuttgart 2013.
Requirements for attendance (informal)
None
Requirements for attendance (formal)
None
References to Course [WIW-BWL-FBH-K-1]
| Module
| Name
| Context
|
|
|---|
| [WIW-BWL-BWG-M-1]
| Business and Management Basics
| P: Obligatory
| 2K, 2.0 LP
|
Notice