Betriebswirtschaft

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Accounting (HGB and IFRS)

Prerequisite

Cost Accounting
Teaching methods Lecture
Learning target / Competences

The students know the basic normative principles of accounting according to HGB (German Commercial Code) and IFRS, audit and disclosure. Based on differing accounting objectives, they understand the various accounting methods according to HGB and IFRS. They are aware of the advantages and disadvantages of the respective accounting methods. The students are able to independently prepare financial statements and thereby consolidate their accounting knowledge. They can interpret information from HGB or IFRS accounting and use it as a basis for decision-making or, based on a decision to be made, obtain the necessary information from the respective accounting. They are aware of the limits of accounting-related company analysis, its high dynamics, and of current accounting-related developments.
Duration 1 Semester
Hours per week 6.0
Overview
Classes 90 h
Individual / Group work: 150 h
Workload 240 h
ECTS 8.0
Requirements for awarding credit points

Written exam (K120)
Responsible person

Prof. Dipl.-Kfm. Ulrich Bantleon
Recommended semester 3. Semester
Frequency Every sem.
Usability

Bachelor’s degree program:
Betriebswirtschaft
Lectures

Accounting (HGB and IFRS)

Type Lecture
Nr. W0176
Hours per week 6.0
Content
  • Purposes of accounting according to HGB and IFRS
  • Normative principles of accounting according to HGB and IFRS, their audit and disclosure
  • Components of accounting for all merchants and for corporations and certain partnerships under the HGB
  • Components of accounting according to IFRS
  • Recognition standards for assets and liabilities (HGB and IFRS)
  • Valuation standards (HGB and IFRS)
  • Equity and profit calculation (HGB and IFRS)
  • Income statement (HGB and IFRS)
  • Notes, management report and other accounting instruments (HGB or IFRS)
  • Selected special problems (HGB and IFRS)
  • Basic accounting analysis (HGB and IFRS)
  • Current developments
Literature

Each newest edition:
Baetge, J. et al.: Bilanzen, Düsseldorf. Coenenberg, A. G. et al: Jahresabschluss und Jahresabschlussanalyse, Stuttgart.
Gräfer, H./Wengel, T.: Bilanzanalyse, Berlin/Herne. Grottel, B. et al (Hrsg.): Beck´scher Bilanzkommentar, Munich. Grünberger, D.: IFRS, Berlin/Herne.
Kirsch, H.: Einführung in die internationale Rechnungslegung nach IFRS, Berlin/Herne Lüdenbach, N. et al. (Hrsg.): IFRS-Kommentar, Freiburg. Pellens, P. et al.: Internationale Rechnungslegung, Stuttgart. Petersen, et al.: IFRS Praxishandbuch, Munich. Ruhnke, K./Simons, D.: Rechnungslegung nach IFRS und HGB, Stuttgart.
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