Basics of Financial Accounting

Foundations in Business Administration for Students of other fields of studies

Lecturer Dr. Davud Rostam-Afschar
Frequency Spring
Courses Lecture
Language German
Form of Assessment Written Exam (90 Min.)


Johannes Gaul, M.Sc.

Johannes Gaul, M.Sc.

For further information please contact Johannes Gaul.

Christin Schmidt, M.Sc.

Christin Schmidt, M.Sc.

For further information please contact Christin Schmidt.

Jan Zental, M.Sc.

Jan Zental, M.Sc.

For further information please contact Jan Zental.

Course Structure

  • Learning Outcomes

    The students acquire well-founded knowledge of accounting and accounting techniques, as well as a fundamental understanding of the principles of orderly book-keeping (GoB). Based on relevant business transactions, the double entry book-keepingsystem is presented and applied to concrete applications in practice. Students can individually book business transactions as well as apply the necessary techniques to both open and close the respective accounts. Within the exercise and tutorial classes, students look more deeply into the topics covered in the lecture.

  • Table of Contents

    • Introduction to accounting
      • Inventory and balancesheet
      • Business transactions not affecting and affecting profit and loss
    • Accounting principles and book-keeping techniques
      • Goods traffic
      • Value-added tax
      • Acquisition costs
      • Revenues and payment transactions
      • Personnel Expenses
      • Amortization of fixed and current assets
      • Accruals and deferrals
      • Provisions
  • Prerequisites

    Formal: none

    Recommended: none

  • Range of Application

    • B.Sc. Business Informatics
    • B.Sc. Business Education
    • B.A. Culture & Economy
    • LL.B. Unternehmensjurist
    • B.Sc. Economics
    • B.Sc. Business Mathematics
    • B.A. Sociology
    • B.A. Politics
    • LAG Politics/Business Economics
    • M.Sc. Psychology