Module manual




Some previous practical experience will make understanding easier.

Teaching methods Lecture/Tutorial
Learning target / Competences

The course is designed to provide an understanding of the methods of managerial accounting on the basis of commercial law and accounting regulations. Students can explain the concept of accounting and define its various subareas. They know the basic terms and can explain them. They are able to classify business transactions systematically in accounting, to record them and to explain their effect on annual financial statements. They can name, assign and explain basic principles of proper accounting underlying business transactions. They are able to enter business transactions in the balance sheets as well as the profit and loss accounts.

Duration 1 Semester
Hours per week 4.0
Classes 60 h
Individual / Group work: 90 h
Workload 150 h
ECTS 5.0
Requirements for awarding credit points

Written exam (K90)

Responsible person

Prof. Dr. Anne Najderek

Recommended semester 1. Semester
Frequency Every sem.

Bachelor’s degree programs:
Betriebswirtschaft/Logistik und Handel
Medientechnik/Wirtschaft plus
Wirtschaftsinformatik plus



Type Lecture/tutorial
Nr. W0104
Hours per week 4.0
  • Classification of accounting in the enterprise
  • Basic principles: differentiation of current and inventory values, accounting obligation, balancing sheet, stocktaking and inventory, profit-neutral and profit-affecting bookings
  • Private bookings
  • Accounting principles and booking techniques of common business transactions in companies (goods transactions, sales tax, acquisition and production costs, down payments, wages and salaries)
  • Preparation and compilation of annual financial statements (depreciation of fixed assets (scheduled/unscheduled) and current assets (general and receivables depreciation), accruals and deferrals, provisions
  • Profit calculation total cost of sales method (including bookings) by the example of an industrial company (with inventory changes)
  • Main financial statement overview
  • Principles of proper bookkeeping and accounting

Each newest ed.:
Wüstemann, Jens: Buchführung case by case, Frankfurt.
Wöltje, Jörg: Buchführung Schritt für Schritt, München. Wöhe, G./Kußmaul, H.: Grundzüge der Buchführung und Bilanztechnik, Munich.