Modul Manual: Hochschule Offenburg

International Business Consulting

The MBA-program IBC prepares for an international career in external or in-house consulting, controlling, or project management within any industry

Application

Business Department

Modul Manual

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Accounting

Prerequisite

Basic knowledge in Business Administration.

Teaching methods

Lecture/Seminar

Learning target / Competences

The aim of the course is to introduce students to concepts in Financial Accounting and Reporting. At the end of the course students will be able to read a Balance Sheet, analyze financial reports and understand basic IFRS rules ; therefore students will build up an expertise to

- Achieve a deeper insight into Financial Accounting, IFRS and the presentation of Financial Statements

- Read, understand and analyze financial reports

- Evaluate the impact of the strategic decision making on the fiscal year statements

- manage and monitor the profitability using financial ratios.

Duration

SWS

4.0

Overview

Classes	45 h
Individual / Group work:	105 h
Workload	150 h

ECTS

5.0

Requirements for awarding credit points

The course will be finalized with a closed‐book final exam. Duration of the exam will be 90 min for both Managerial Accounting (34 minutes) and Financial Accounting & Reporting (56 minutes). Students will have to evaluate and apply concepts and techniques used in corporate finance. The course grade will be based on the written exam.

Credits and grades

Written examination (90 min).

The module grade is factored in 6/90 in the final grade.

Responsible person

Prof. Dr. Rainer Fischer

Maximum number of participants

Recommended semester

Frequency

Annually (ws)

Usability

The content of the module can also be used for the University's own part-time program "General Management" as well as for general business or industrial engineering master programs of other universities (in Germany and abroad).

Lectures

Financial Accounting and Reporting I

Type	Seminar
Nr.	IBC-03-02
SWS	2.0
Content	Financial Corporate finance is concerned with realizing proper Financial Statements, their analysis. This results in the following tasks which are adressed in the lesson: - Understanding the Financial Statements and their links - Performing a financial analysis : profitability, efficiency, performance - Determining the financial risks.
Literature	- Financial Accounting and Reporting, Mr Barry Elliott, Jamie Elliott, Pearson 2019 • ISBN-13: 978-1292255996 • ISBN-10: 1292255994 - Introductory Financial Accounting for Business, Thomas Edmonds, Christopher Edmonds, Éditeur ‏ : ‎ McGraw-Hill Education (4 avril 2018) • ISBN-10 ‏ : ‎ 1260288366 • ISBN-13 ‏ : ‎ 978-1260288360 - Accounting for Non-Accountants - Financial Accounting Made Simple for Beginners, Wayne Label; Sourcebooks, Inc; 3e édition (1 janvier 2013) • ISBN-10 ‏ : ‎ 1402273045 • ISBN-13 ‏ : ‎ 978-1402273049 - Further recommended readings are given in the lecture.

Cost Management

Type	Vorlesung
Nr.	IBC-03-01
SWS	2.0
Content	Bhimani, Datar, Horngren, Littlefield, Management and Cost Accounting, Pearson 2019 Weygandt, Kimmel, Kieso, Managerial Accounting : tools for business decision making, 7^th edition, 2022, John Wiley Wild, Shaw,Chiappetta, Managerial Accounting, McGraw Hill 2021 , 8^th edition Further recommended readings are given in the lecture.
Literature	Bhimani, Datar, Horngren, Littlefield, Management and Cost Accounting, Pearson 2019 Weygandt, Kimmel, Kieso, Managerial Accounting : tools for business decision making, 7^th edition, 2022, John Wiley Wild, Shaw,Chiappetta, Managerial Accounting, McGraw Hill 2021 , 8^th edition Further recommended readings are given in the lecture.