Introduction to Financial Accounting, Group A
Kurs ID
ACCT101
Art des Kurses
BSc Kurs
Wochenstunden
2,0
ECTS
3.0
Semester
HS 2020
Vortragssprache
Englisch
Vortragende/r
Dr. Udo Bork
Bitte beachten Sie, dass AustauschstudentInnen im BSc-Programm der WHU eine höhere Anzahl an Credits erwerben als hier aufgeführt. Für weitere Informationen wenden Sie sich bitte direkt an das [International Relations Office].
Kursinhalt
After introducing the purposes of financial accounting, this course imparts the elemental skill of double-entry book-keeping. On this basis, fundamental principles and theories of financial accounting and reporting are discussed. The focus of the remainder of the course is on the preparation and interpretation of the basic financial statements: balance sheet, income statement, and cash flow statement. Finally, the notes to the financial statements and other disclosure instruments are introduced. The course teaches the legal requirementsfollowing theInternational Financial Reporting Standards (IFRS).
Termine
| Date | Time |
|---|---|
| Tuesday, 08.09.2020 | 08:00 - 11:15 |
| Tuesday, 29.09.2020 | 07:00 - 09:00 |
Lernerfolge
Double-entry book-keeping, financial accounting theory
Literatur
Financial Accounting – International Financial Reporting Standards“ Ninth Edition by Harrison Jr./ Horngren/ Thomas/Suwardy
Lernmethoden
Vorlesung mit Übungsbeispielen
Art der Prüfung
Klausur
Umfang
90