Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-BWL-BWG-M-1

Business and Management Basics (M, 5.0 LP, AUSL)

Module Identification

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


CP, Effort 5.0 CP = 150 h
Position of the semester 1 Sem. in WiSe
Level [1] Bachelor (General)
Language [DE] German
Module Manager
Reference course of study [WIW-82.21-SG#2009] B.Sc. Business Studies (2009) [2009]
Livecycle-State [AUSL] Phase-out period


Type/SWS Course Number Title Choice in
Presence-Time /
SL SL is
required for exa.
PL CP Sem.
Introduction to Business and Management
P 28 h 62 h - - PL1 3.0 WiSe
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, converted to 150 points (90 points Introduction to Business Administration and 60 points Financial Accounting).


  • 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
  • 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


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


Requirements for attendance of the module (formal)

The courses of the module are no longer offered. Last possibilities for the module exams on August 2nd, 2021 and October 30th, 2021.

References to Module / Module Number [WIW-BWL-BWG-M-1]

Course of Study Section Choice/Obligation
[MAT-82.105-SG] B.Sc. Mathematics [Subsidiary Topic] Subsidiary Subject (Minor) [P] Compulsory
[MAT-82.276-SG] B.Sc. Business Mathematics [Core Modules (non specialised)] Economics and Business Sciences [P] Compulsory