Online Course Guide of WHU –

Find all modules and courses of our degree programs.

Please use the filters below to select the term (spring or fall) as well as the respective program (BSc, MSc, MBA, Exchange, Doctoral) of your choice for an overview of all modules offered at WHU. The courses are listed under the modules. Please click on a module to see which courses are part of it. If you would like to find out more about a certain course, click on the name of the course to see detail information. The location of the lecture will be revealed after your course registration on myWHUstudies.

Spring term counts from January - August, fall term counts from September - December.

Important for Exchange Students: As the Full-Time and Part-Time MBA Programs utilize a modular course structure, the dates on which students begin and end the exchange are flexible. Please find here a chronological overview of the preliminary course offering for Fall and Spring.

Fall 2022 › Bachelor of Science in International Business Administration › 1st Semester › Financial Accounting

Introduction to Financial Accounting, Group D 2

Course Code:

ACCT101

Lecturers:

Juniorprof. Dr. Barbara Maria Beatriz Stage

Course Type:

BSc Course

Week Hours:

2,0

Term:

Fall 2022

Language:

Englisch

Credits:

3.0
(Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.)

Course Content

After introducing the purposes of financial accounting, this course imparts the elemental skill of double-entry book-keeping. Learning the fundamentals of double-entry book-keeping will be the main goal of this course. On this basis, fundamental principles and theories of financial accounting and reporting are discussed. Overall, the course shall enable students to understand the basics of financial accounting, read financial statements and apply the gained knowledge in later courses to enable them to analyze the information provided by financial reporting.