Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-BWL-BWG-M-1

Business and Management Basics (M, 5.0 LP)

Module Identification

Module Number	Module Name	CP (Effort)
WIW-BWL-BWG-M-1	Business and Management Basics	5.0 CP (150 h)

Basedata

CP, Effort	5.0 CP = 150 h
Position of the semester	1 Sem. in WiSe
Level	[1] Bachelor (General)
Language	[DE] German
Module Manager	Fassott, Georg, PD Dr. (WMA \| DEPT: WIW)
Lecturers	Lingnau, Volker, Prof. Dr. (PROF \| DEPT: WIW)
Reference course of study	[WIW-82.21-SG] B.Sc. Business Studies
Livecycle-State	[NORM] Active

Courses

Type/SWS	Course Number	Title	Choice in Module-Part	Presence-Time / Self-Study		SL	SL is required for exa.	PL	CP	Sem.
2K	WIW-BWL-EBW-K-1	Introduction to Business and Management	P	28 h	62 h	-	-	PL1	3.0	WiSe
2K	WIW-BWL-FBH-K-1	Financial Accounting	P	28 h	32 h	-	-	PL1	2.0	WiSe

About [WIW-BWL-EBW-K-1]: Title: "Introduction to Business and Management"; Presence-Time: 28 h; Self-Study: 62 h
About [WIW-BWL-FBH-K-1]: Title: "Financial Accounting"; Presence-Time: 28 h; Self-Study: 32 h

Examination achievement PL1

Form of examination: written exam (Klausur) (150 Min.)
Examination Frequency: each semester
Examination number: 32309 ("Fundamentals of Business Administration")

The module exam consists of two written partial examinations and these are “Introduction to Business and Management” and “Financial Accounting”. The total examination duration will be 150 min, with 90 min on “Introduction to Business and Management” and 60 min on “Financial Accounting”.

Evaluation of grades

The grade of the module examination is also the module grade.

The module grading is based on the sum of the achieved points in both partial examinations. 2/3 of the total achievable points are awarded by “Introduction to Business and Management” and 1/3 by “Financial Accounting”

From [WIW-BWL-EBW-K-1] Introduction to Business and Management:

Principles and boundary conditions of business and management
Strategic planning, organizational structures and international business
Procurement, logistics and production management
Finance and controlling
Human resource management
Innovation management

From [WIW-BWL-FBH-K-1] Financial Accounting:

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

Competencies / intended learning achievements

Upon successful completion of the module, students should be able to

Classifying business and management into the system of science and summarizing the principles and boundary conditions of business and management
Analyzing the design of central organizational functions (e.g. procurement, production, marketing, finance and human resources)
Understanding and managing the effect of the national and international environment on key business processes and functions
Applying and combining key management concepts to analyze business and management issues (e.g. SWOT analysis, ABC analysis, portfolio analysis and analyzing capital requirements)
Basic techniques of double entry bookkeeping
Differentiate the procedures in financial accounting from opening balance to closing balance (preparatory and final)
Preparation of the annual financial statements in bookkeeping
Accounting records for typical internal and external transactions on the basis of the regulations of the HGB according to SKR 04

Literature

From [WIW-BWL-EBW-K-1] Introduction to Business and Management:

Weber, W., Kabst, R., Baum, M. (2017). Einführung in die Betriebswirtschaftslehre. 10. Auflage, Gabler Verlag, Wiesbaden