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.

2021W, VU, 1.5h, 2.0EC
Lecture TubeTUWEL


  • Semester hours: 1.5
  • Credits: 2.0
  • Type: VU Lecture and Exercise
  • LectureTube course
  • Format: Hybrid

Learning outcomes

After successful completion of the course, students are able to...

read, understand and analyze annual financial statements of companies.

Moreover, students are also able to specify the main regulations of the IFRS (International Financial Reporting Standards) and to carry out simple impairment tests (including company valuation).

Subject of course

  • Introduction
  • Balance Sheet
  • The path to the Statement of Comprehensive Income
  • Statement of Comprehensive Income
  • Accounting methods
  • Valuation of Assets
  • Valuation of Liabilities
  • Statement of Changes in Equity
  • Cash-flow Statement
  • Other Parts of the Annual Report

Teaching methods

The Accounting LVA is offered as a VU (lecture exercise). In addition to the lectures, there are also exercise units with tasks that can be worked on independently or in a team.

Mode of examination


Additional information

Insofar as the COVID situation allows, the Accounting classes will be held as a classroom-based course with weekly appointments (Fri. 08:00-10:00).

In order to complete the VU Accounting (330.259), registration in TISS is mandatory. An additional registration for the exams is not required. Please also note the respective registration deadlines!

As an alternative, VU Accounting is also offered in the summer semester in addition to the winter semester and can be attended by students from all fields of study (e.g. industrial engineering - mechanical engineering, business informatics, etc.).

Further organizational aspects can be found in TUWEL and are discussed in the first unit.



Course dates

Fri08:00 - 10:0008.10.2021FH Hörsaal 1 - MWB RW: Einheit 1
Fri08:00 - 10:0015.10.2021FH Hörsaal 1 - MWB RW: Einheit 2
Fri08:00 - 10:0022.10.2021FH Hörsaal 1 - MWB RW: Einheit 3
Fri08:00 - 10:0029.10.2021FH Hörsaal 1 - MWB RW: Einheit 4
Fri08:00 - 10:0005.11.2021FH Hörsaal 1 - MWB RW: Einheit 5
Fri08:00 - 10:0012.11.2021FH Hörsaal 1 - MWB RW: Einheit 6
Fri08:00 - 10:0026.11.2021FH Hörsaal 1 - MWB RW: Einheit 7
Fri08:00 - 10:0003.12.2021FH Hörsaal 1 - MWB RW: Einheit 8
Fri08:00 - 10:0010.12.2021FH Hörsaal 1 - MWB RW: Einheit 9
Fri08:00 - 10:0017.12.2021FH Hörsaal 1 - MWB RW: Einheit 10
Fri08:00 - 10:0014.01.2022FH Hörsaal 1 - MWB RW: Einheit 11
Fri08:00 - 10:0021.01.2022FH Hörsaal 1 - MWB RW: Einheit 12

Examination modalities

The maximum number of points is 100, which can be collected as follows:

  • Two written tests (mid-term and end-term): 30 points each
  • Exercises: 40 points


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
13.09.2021 08:00 11.10.2021 10:00 11.10.2021 10:00


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


No lecture notes are available.