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Introduction to Financial Accounting, Group D 1

Course code
Course type
BSc Course
Weekly Hours
HS 2023
Juniorprof. Dr. Barbara Maria Beatriz Stage
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. 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.
Date Time
Tuesday, 05.09.2023 08:00 - 11:15
Tuesday, 12.09.2023 08:00 - 11:15
Tuesday, 19.09.2023 08:00 - 11:15
Tuesday, 26.09.2023 08:00 - 11:15
Thursday, 05.10.2023 08:00 - 11:15
Double-entry book-keeping, financial accounting theory
Financial Accounting – International Financial Reporting Standards“11thEditionbyHarrison Jr./Horngren/ Thomas/Suwardy
Lecture includingcase study examples
Exam (2/3 of total grade), asynchronous moodle quiz during the semester (1/3 of total grade)
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