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Course code
MGMT302
Course type
BSc Course
Weekly Hours
2,0
ECTS
3,0
Term
HS 2023
Language
Englisch
Lecturers
Prof. Dr. Lukas Löhlein
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.

This course teaches students the fundamentals of financial accounting from the ground up. The course starts with a discussion of the framework of financial accounting: its nature, intents and purposes, and the context and environment in which it operates. The course also looks into the processes used to record, summarise, and present financial accounting information and its interpretation. Thus, essentially, the course focuses on financial statements' preparation, interpretation, and limitations.

The course strikes a forward-focussed relevant balance between technical skills and essential theoretical grounding. The course is designed as a set of lectures covering key areas followed by case assignments. Case assignments are carried out in groups, requiring you to cooperate in teams

Date Time
Tuesday, 07.11.2023 11:30 - 15:15
Tuesday, 07.11.2023 13:45 - 15:15
Tuesday, 07.11.2023 13:45 - 15:15
Tuesday, 07.11.2023 13:45 - 15:15
Tuesday, 07.11.2023 13:45 - 15:15
Tuesday, 07.11.2023 13:45 - 15:15
Wednesday, 08.11.2023 11:30 - 15:15
Wednesday, 08.11.2023 13:45 - 15:15
Wednesday, 08.11.2023 13:45 - 15:15
Wednesday, 08.11.2023 13:45 - 15:15
Wednesday, 08.11.2023 13:45 - 15:15
Wednesday, 08.11.2023 13:45 - 15:15
Tuesday, 21.11.2023 15:30 - 18:45
Tuesday, 21.11.2023 17:15 - 18:45
Tuesday, 21.11.2023 17:15 - 18:45
Tuesday, 21.11.2023 17:15 - 18:45
Tuesday, 21.11.2023 17:15 - 18:45
Tuesday, 21.11.2023 17:15 - 18:45
Wednesday, 22.11.2023 08:00 - 11:15
Wednesday, 22.11.2023 09:45 - 11:15
Wednesday, 22.11.2023 09:45 - 11:15
Wednesday, 22.11.2023 09:45 - 11:15
Wednesday, 22.11.2023 09:45 - 11:15
Wednesday, 22.11.2023 09:45 - 11:15
Tuesday, 05.12.2023 11:30 - 15:15
Tuesday, 05.12.2023 13:45 - 15:15
Tuesday, 05.12.2023 13:45 - 15:15
Tuesday, 05.12.2023 13:45 - 15:15
Tuesday, 05.12.2023 13:45 - 15:15
Tuesday, 05.12.2023 13:45 - 15:15
Wednesday, 06.12.2023 08:00 - 11:15
Wednesday, 06.12.2023 09:45 - 11:15
Wednesday, 06.12.2023 09:45 - 11:15
Wednesday, 06.12.2023 09:45 - 11:15
Wednesday, 06.12.2023 09:45 - 11:15
Wednesday, 06.12.2023 09:45 - 11:15
Upon completing this course, you will be able to understand the nature and role of accounting information as well as demonstrate knowledge and understanding of financial statements by analyzing and interpreting a set of accounts.

You will learn how to prepare a balance sheet, income statement, and cash flow statement, analyze financial statements, and calculate and interpret critical ratios.

We will use the following two textbooks for this course: Hartmann, F.; Kraus, K.; Nilsson, G.; Anthony, R.; Govindarajan, V. (2020): Management Control Systems , McGraw-Hill: London.Atrill, P. & MacLaney, E. (2023): Accounting and finance for non-specialists. Pearson Education Limited: London.Additional readings will be provided in class.
Interactive lectures, work on cases, independent studies
Exam, group assignments (case work)
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