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Introduction to Financial Accounting, Group C

Course code
Course type
BSc Course
Weekly Hours
HS 2019
Dr. Udo Bork
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.
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 requirements following theInternational Financial Reporting Standards (IFRS).
Date Time
Thursday, 05.09.2019 11:30 - 15:15
Thursday, 12.09.2019 11:30 - 15:15
Monday, 16.09.2019 11:30 - 15:15
Monday, 23.09.2019 11:30 - 15:15
Tuesday, 24.09.2019 15:30 - 18:45
Monday, 07.10.2019 15:30 - 18:45
Wednesday, 18.12.2019 09:00 - 12:00
Double-entry book-keeping, financial accounting theory
Exam and potentially case study
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