0000004655 17W 2SWS VO Financial Accounting and Reporting (WI001059) at Campus Straubing   Hilfe Logo

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Allgemeine Angaben
Financial Accounting and Reporting (WI001059) at Campus Straubing 
Winter semester 2017/18
Chair of Financial Accounting (Prof. Ernstberger)
(Contact information)
Allocations: 1 
Angaben zur Abhaltung
The course gives an overview on basic principles of bookkeeping and reporting on grounds of the Handelsgesetzbuch (HGB) as well as on basic financial accounting, focussing on regulations regarding commercial accounting in individual and consolidated financial statements.

Therefore central paradigms of bookkeeping are presented and the recording of business transactions in an organization based on receipts and records, in relation to those paradigms, is discussed. Additionally the construction of opening and closing balances is presented and special incidents of bookkeeping are covered.

Regarding financial accounting basic principles are introduced, dealing with general economic accounting and special financial accounting. Furthermore individual financial statements in terms of commercial law are explained and regulations for annual accounts and annual reports are discussed in detail. In addition the course deals with consolidated financial statements and consolidation principles as well as corresponding postings in accounting.

Finally fundamentals of balance sheet policy and analysis are discussed.
Upon successful completion of this module, students are able to understand basic principles of bookkeeping and accounting as well as the construction of individual and consolidated financial statements on grounds of the HGB and to apply the accounting regulations of the HGB practically.
They can construct an opening and closing balance and are able to conduct bookkeeping and current accounting. They can furthermore evaluate operational incidents in the light of the HGB
Students are also able to evaluate which enterprises have to put up consolidated financial statements and which subsidiaries have to be included. Furthermore, they can independently carry out different consolidations correctly.

The course consists of a lecture and a corresponding tutorial, which is integrated into the lecture.
In the lecture basic principles of bookkeping and financial accounting are thought by means of showing practical examples and presenting the theoretical background. In the tutorial the content of the lecture and its understanding is deepened and extended by exercises and case studies. Relevant scripts and exercises can be downloaded via Moodle.
The lectures content is conveyed by means of presentation, while in the tutorial students can practise how to apply theoretical concepts practically.
Für die Anmeldung zur Teilnahme müssen Sie sich in TUMonline als Studierende/r identifizieren.
Buchholz, Rainer: Grundzüge des Jahresabschlusses nach HGB und IFRS, 7. Aufl., München 2011

Meyer, Klaus: Bilanzierung nach Handels- und Steuerrecht, 22. Auflage, Herne 201

Wöhe, Kußmaul (2012): Grundzüge der Buchführung und Bilanztechnik, 8. Auflage, Verlag Vahlen
Online information
e-learning course (moodle)