B.Sc. - Katholische Universität Eichstätt-Ingolstadt

Accountancy and balancing
Buchführung und Bilanzierung
Course Number | 82-021-BWL02-S-VL-0507
Degree | Bachelor
Semester | winter term
Type of Course | Lecture
Contact Hours | 4 hours per week
Number of Credits | 5 cp
Language | German
Chair | Tax Management
Lecturer | Andreas Krenzin, Dipl.-Kfm. / Theresa Friedrich, M.Sc.
� Learning outcomes
Students will get fundamental skills in Accountancy and Balancing.
At the end of the course the students are expected to recognize the connections between accountancy
and the balance so that the basic skill for resuming economical training is given.
� Course Content
Part I Accountancy:
� Bases of the operational accounting system
� The financial accounting
� Bases of accountant technique
� Merchandise movements
� Industrial accounting
� Payment transactions
� The personnel expenditure
� Closing entries
Part II Balancing:
� Principles of the balance
� Theoretical an legal bases
� Assets and liabilities
� Assessment
� Profit and loss calculation
� Notes to the financial statements, financial report, auditing duty, disclosure duty
� Teaching Methods
Lecture
� Grading
Final exam of 90 minutes (100%)
� Assessment criteria in detail
Gained competences are tested in a written exam (90 minutes).
� Average Workload
+ Lecture = 56 hours
+ Preparation and Post processing = 56 hours
+ Effort for final exam incl. Preparation for the exam = 38 hours
= Average Workload = 150 hours
� Prerequisites
26