Financial Reporting

More information

  • lecture schedule

    lecture schedule


    DateTimeNote
    Tuesday, 12. April 201608:00 - 10:00 first lecture
    Monday, 18. April 201610:00 - 12:00
    Tuesday, 19. April 201608:00 - 10:00
    Monday, 25. April 201610:00 - 12:00
    Tuesday, 26. April 201608:00 - 10:00
    Monday, 02. May 201610:00 - 12:00
    Tuesday, 03. May 201608:00 - 10:00excercise 1
    Monday, 09. May 201610:00 - 12:00
    Tuesday, 10. May 201608:00 - 10:00
    Monday, 16. May 2016-Pfingstmontag
    Tuesday, 17. May 201608:00 - 10:00excercise 2
    Monday, 23. May 201610:00 - 12:00 cancelled
    Tuesday, 24. May 201608:00 - 10:00
    Monday, 30. May 201610:00 - 12:00 excercise 3
    Tuesday, 31. May 201608:00 - 10:00
    Monday, 06. June 201610:00 - 12:00
    Tuesday, 07. June 201608:00 - 10:00
    Monday, 13. June 201610:00 - 12:00
    Tuesday, 14. June 201608:00 - 10:00mock exam / excercise 4
    Monday, 20. June 201610:00 - 12:00
    Tuesday, 21. June 201608:00 - 10:00
    Monday, 27. June 201610:00 - 12:00
    Tuesday, 28. June 201608:00 - 10:00excercise 5
    Monday, 04. July 201610:00 - 12:00
    Tuesday, 05. July 201608:00 - 10:00excercise 6
    Monday, 11. July 201610:00 - 12:00 cancelled
    Tuesday, 12. July 201608:00 - 10:00cancelled
  • content

    Content

    • Introduction: Overview on Accounting
    • Generally Accepted Accounting principles (GAAP)
    • From Inventories to Balance Sheets
    • Organization of Books
    • From Balance Sheets to Accounts
    • Determining the Profit of a Period
    • From Opening Balance Sheet to Closing Balances
    • Issues in Merchandise Management
    • Issues in Production Management
    • Collective Valuation and Consumption Sequence
    • Issues in Human Resource Management
    • Issues in Assets
    • Issues in Finance
    • Accrual and Deferral and Provisions
    • Case study: Analysis of a Financial Statement


  • Exam in the first examination period

    Exam in the first examination period


    The exam is offered during the summer semester 2016 as an open exam.

    Date:

    Friday, July 15, 2016, 18:00 to 20:00

    Prerequisites:

    For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam notes. Please note that admission to the exam for non-compliance or non-existence of these criteria is not possible.

    Important hints:

    Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator and a ruler. It is necessary to bring your student ID to the exam
    Please note that electronic dictionaries are not allowed in the exam.

    Auditorium classification:

    The distribution of participants is done two days before the exam in the table below.
    Auditorium courses first letter of the surname


    first letters of the surnameAuditorium
    Ada - ChlH1
    Chm - GeH2
    Gla - KamH3
    Kara - OggH4/5
    Ort - SyrH22
    Tax - WeißH11
    Weiss - ZweH12
  • Exam in the second examination period

    Exam in the second examination period


    The exam is offered during the summer semester 2016 as an open exam.

    Date:

    Friday, September 30, 2016, Time: 10:00-12:00

    Prerequisites:

    For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam notes. Please note that admission to the exam for non-compliance or non-existence of these criteria is not possible.

    Important hints:

    Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator and a ruler. It is necessary to bring your student ID to the exam
    Please note that electronic dictionaries are not allowed in the exam.

    Auditorium classification:

    The distribution of participants is done two days before the exam in the table below.
    Auditorium courses first letter of the surname


    first letters of the surnameAuditorium
    Aks-KhaH22
    Kla-ZülH4/5

General Information


ModuleFinancial Reporting and Managerial Accounting (sub-module Financial Reporting)
DatesMonday, 10:00 to 12:00 , H22
Tuesday, 08:00 to 10:00 , H22
LinksMoodle Modulhandbuch

Note:

The script, the exercise sheets and other documents are available on the online platform "Moodle".