Kommentiertes Vorlesungsverzeichnis WS 2012/13

Diplom: 2 KP, ABWL
Prüfung:
Klausur (60 min)
70 606 Introduction to Financial Accounting (ehem. Advanced Accounting and
Financial Statement Analysis) (englisch)
2 SWS
VL/UE Mi 08:30-10:00 wöch. SPA 1, 202 U. Brüggemann
The goal of the course is to present students the basics of financial accounting. The course comprises three main parts. The first
part deals with the objectives of financial accounting and the question why and how financial accounting is regulated. The second
part provides an introduction to group accounting including details on consolidation methods and cash flow statements. The third
part focuses on specific accounting rules under International Financial Reporting Standards (IFRS).
• Objectives of financial accounting
• Regulation of financial accounting
• International financial accounting differences and harmonization
• IFRS: institutional background and framework
• Fundamentals of group accounting
• Consolidation methods
• Cash flow statements
• Deferred taxes
• Accounting for tangible assets
• Accounting for intangible assets
• Accounting for financial instruments
• Hedge accounting
• Accounting for inventories, constructions contracts and revenues
• Pension accounting
Literatur:
Alexander, David and Christopher Nobes (2010): Financial Accounting – An International Introduction, Prentice Hall.
Harrison, Walter, Charles T. Horngren, Bill Thomas, and Themin Suwardy (2010): Financial Accounting (IFRS), Prentice Hall.
Relevant chapters and additional material will be announced throughout the course.
Organisatorisches:
MA: 3 SP, Modul: "General Management" oder"Accounting Courses"
Diplom: 2 KP, ABWL
Prüfung:
Klausur (60 min)
70 606 Introduction to Financial Accounting (ehem. Advanced Accounting and
Financial Statement Analysis) (englisch)
1 SWS
TU Do 10-12 14tgl./2 SPA 1, 220 N.N.
70 610 Strategic Management (englisch)
4 SWS
VL/UE Do 16-20 wöch. SPA 1, 202 O. Cobanli,
F. Hubert
We analyze the behavior of firms when there is strategic interaction with competitors, suppliers, and customers. This is typically
the case, when competition is not perfect. In this sense, the course is similar to a course in Industrial Organization (IO). There
are two main differences. First, we will pay little attention to economic policy (regulation and competition policy). Second, we
discuss tools which should guide the analysis in practical situations.
There will be lectures (in English) and you are expected to spend roughly the same amount of time on home assignments. You
should work out the exercises in small teams (3 students).
Basic knowledge of microeconomic theory and game theory is useful but not strictly required. It will be explained as we need it.
Organisatorisches:
MA: 6 SP, Modul: "General Management"
Prüfung:
Klausur (90 min)
70 613 Economics of Entrepreneurship (englisch)
2 SWS
VL Mi 10-12 wöch. SPA 1, 202 C. Schade
In this lecture we offer a theoretical background to macroeconomic, psychological and microeconomic aspects of entrepreneurship.
Among macroeconomic aspects we present the role of the entrepreneur in the national economy, economic growth and the
value of entrepreneurship. Psychological aspects include the personality of the entrepreneur and a typology of entrepreneurs.
Microeconomic aspects treat problems at firm level such as incentives in entrepreneurial teams and financing problems.
Organisatorisches:
MA: 3 SP, Modul: "General Management"
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Wintersemester 2012/13 gedruckt am 16.11.2012 08:15:03