0000000380 20W 4SWS VI Financial Accounting (WI001059_E): (BSc Engl. Track)   Hilfe Logo

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Financial Accounting (WI001059_E): (BSc Engl. Track) 
Vorlesung mit integrierten Übungen
Wintersemester 2020/21
Lehrstuhl für Financial Accounting (Prof. Ernstberger)
Zuordnungen: 1 
Angaben zur Abhaltung
The first part of the lecture teaches the the technique of double-entry bookkeeping and of constructing financial statements at the end of the fiscal year. The second part introduces important standards under IFRS. The thrid part explains financial statement analysis.
Upon successful completion of this module, students are able to record business transactions or (re-)valuations using double-entry bookkeeping and to construct individual and consolidated financial statements according to International Financial Reporting Standards (IFRS). They can critically discuss the impact of new or revised accounting standards on financial statments and on managerial behavior. Students can evaluate important accounting theories. Moreover, they are able to identify leeway for earnings management, to evaluate its level in financial statements and its impact on current and future performance. Finally, they are able to analyse the financial position, the performance and the financial stability of firms using data from financial statements. Using these analyses students can compare international firms.

The course consists of a lecture and a corresponding tutorial. In the lecture the relevant methods and theories are conveyed. In the tutorial the content of the lecture and its understanding is deepened and extended by exercises and case studies in which real financial statements are discussed. Relevant scripts and exercises can be downloaded via Moodle.
Für die Anmeldung zur Teilnahme müssen Sie sich in TUMonline als Studierende/r identifizieren.
Will be provided in the course
Online Unterlagen
E-Learning Kurs (Moodle)