330.259 Accounting
This course is in all assigned curricula part of the STEOP.
This course is in at least 1 assigned curriculum part of the STEOP.
This course is in at least 1 assigned curriculum part of the STEOP.

2021S, VU, 1.5h, 2.0EC
TUWEL

Properties

  • Semester hours: 1.5
  • Credits: 2.0
  • Type: VU Lecture and Exercise
  • Format: Distance Learning

Learning outcomes

After successful completion of the course, students are able to depict important business transactions in the accounting system of a company and to prepare the annual accounts (profit and loss statement, balance sheet) of a firm.

Furthermore students will be able to specify the main differences between the rules under UGB (Unternehmensgesetzbuch) and IFRS (International Financial Reporting Standards) and to perform straightforward impairment tests (including company valuation).

Subject of course

Basics of accounting (including IFRS (International Financial Reporting Standards))

Mapping of business cases into accounting systems

IFRS financial statements

Valuation characteristics of IAS/IFRS

Teaching methods

Presentation of main teaching topics;

Calculation and discussion of exercises;

Discussion of cases

Mode of examination

Immanent

Lecturers

Institute

Examination modalities

Test 1 (topics of the examination: part one of the course, written answer of questions, solving of short case examples, achievable number of points: 35)

Test 2 (topics of the examination: part two of the course, written answer of questions, solving of short case examples, achievable number of points: 35)

Take Home Exam 1 (Solving of a case example (construction of profit and loss statement and balance sheet of a company), achievable number of points: 20)

Take Home Exam 2 (Solving of a case example (company valuation), achievable number of points: 10)

Exams

DayTimeDateRoomMode of examinationApplication timeApplication modeExam
Fri08:30 - 09:3019.11.2021 Online - Informationen in TUWEL!writtenno application-Mid-term Test
Fri08:30 - 09:3028.01.2022 Online - Informationen in TUWEL!writtenno application-End-term Test

Course registration

Begin End Deregistration end
21.02.2021 08:00 13.03.2021 23:00 13.03.2021 23:00

Curricula

Study CodeSemesterPrecon.Info
033 282 Mechanical Engineering - Management 1. Semester
033 526 Business Informatics 1. Semestertrue
Course belongs to the introductory and orientation phase ("Studieneingangs- und Orientierungsphase")
033 535 Computer Engineering STEOP
Course requires the completion of the introductory and orientation phase

Literature

No lecture notes are available.

Language

German