Some previous practical experience will make understanding easier.
|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.
|Hours per week||4.0|
|Requirements for awarding credit points||
Written exam (K90)
Prof. Dr. Anne Najderek
|Recommended semester||1. Semester|
Bachelor’s degree programs: