Basic principles of the annual financial statements

More information

  • lecture schedule

    lecture schedule


    DateTimeNote
    Tuesday, 18. April 201710:00 - 12:30 first lecture
    Tuesday, 25. April 201710:00 - 12:30
    Tuesday, 02. May 201710:00 - 12:30
    Tuesday, 09. May 201710:00 - 12:30
    Tuesday, 16. May 201710:00 - 12:30
    Friday, 19. May 201708:00 - 12:00
    Tuesday, 23. May 201710:00 - 12:30
    Tuesday, 30. May 201710:00 - 12:30
    Friday, 02. June 201708:00 - 12:00
    Tuesday, 06. June 201710:00 - 12:30
    Friday, 09. June 201708:00 - 12:00
    Tuesday, 13. June 201710:00 - 12:30
    Tuesday, 20. June 201710:00 - 12:30
    Friday, 23. June 201708:00 - 12:00
    Tuesday, 27. June 201710:00 - 12:30
    Tuesday, 04. July 201710:00 - 12:30
    Tuesday, 11. July 201710:00 - 12:30
    Tuesday, 18. July 201710:00 - 12:30
  • content

    Content

    • Basic elements of accounting
    • Accounting of intangible fixed assets
    • Accounting of fixed assets
    • Accounting of inventories
    • Accounting of financial instruments
    • Accounting of equity
    • Accounting of debts
    • Profit and loss account
    • Cash Flow Statement
    • Notes and Management Report
    • segment reporting

     

     

  • Exam in the first examination period

    Exam in the first examination period


    The exam is offered during the summer semester 2017 as an open exam.

    Date:

    tba

    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


    AuditoriumCoursesfirst letter of surname



  • Exam in the second examination period

    Exam in the second examination period


    The exam is offered during the summer semester 2017 as an open exam.

    Date:

    tba

    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


    AuditoriumCoursesfirst letter of surname



General information

ModuleBasic principles and special questions of the annual financial statements

(sub-module Basic principles of the annual financial statements)

Datestuesday, 10:00-12:30,
friday, 08:00-12:00
LinksMoodle Modulhandbuch

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