Basics of Financial Accounting

Foundations in Business Administration for Students of other fields of studies

Credit: Tsvetina Tsonkova

For further information please contact Johannes Gaul.

Credit: private

For further information please contact Christin Schmidt.

Credit: Katrin Glückler

For further information please contact Jan Zental.

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