Introduction to Financial Accounting, Group D 2
Kurs ID
ACCT101
Art des Kurses
BSc Kurs
Wochenstunden
2,0
ECTS
3.0
Semester
HS 2022
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].
Kursinhalt
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.
Termine
| Date | Time |
|---|---|
| Tuesday, 06.09.2022 | 08:00 - 11:15 |
| Tuesday, 13.09.2022 | 15:30 - 18:45 |
| Thursday, 22.09.2022 | 08:00 - 11:15 |
| Tuesday, 27.09.2022 | 08:00 - 11:15 |
| Tuesday, 04.10.2022 | 08:00 - 11:15 |
| Monday, 10.10.2022 | 11:30 - 15:15 |
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