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Introduction to Financial Accounting, Group C

Kurs ID
ACCT101
Art des Kurses
BSc Kurs
Wochenstunden
2,0
ECTS
3.0
Semester
HS 2021
Vortragssprache
Englisch
Vortragende/r
Juniorprof. Dr. Barbara Maria Beatriz Stage
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].
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. 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. Overall, the course shall enable students to understand the basics of financial accounting, read financial statements and apply the gained knowledge in latter courses to enable them to analyze the information provided by financial reporting.
Date Time
Thursday, 09.09.2021 08:00 - 11:15
Tuesday, 14.09.2021 08:00 - 11:15
Monday, 27.09.2021 08:00 - 11:15
Wednesday, 15.12.2021 09:00 - 12:00
Double-entry book-keeping, financial accounting theory
Financial Accounting – International Financial Reporting Standards“ Ninth Edition by Harrison Jr./ Horngren/ Thomas/Suwardy
Vorlesung mit Übungsbeispielen
90
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