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-keeping system 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.
|Forms of teaching and learning||Contact hours||Independent study time|
|Lecture||2 SWS||3 SWS|
|Exercise class||1 SWS||2 SWS|
|Tutorial||2 SWS||2 SWS|
|Form of assessment||Written exam (90 min.)|
Prof. Dr. Philipp Dörrenberg
Prof. Dr. Felix W. Vetter
|Frequency of offering||Spring semester|
|Duration of module||1 semester|
|Preliminary course work||–|