Financial Reporting

More information

  • lecture schedule

    lecture schedule


    DateTimeNote
    Tuesday, 18. April 201708:00 - 10:00first lecture
    Monday, 24. April 201710:00 - 12:00
    Tuesday, 25. April 201708:00 - 10:00
    Monday, 01. May 2017-Holiday
    Tuesday, 02. May 201708:00 - 10:00
    Monday, 08. May 201710:00 - 12:00
    Tuesday, 09. May 201708:00 - 10:00
    Monday, 15. May 201710:00 - 12:00
    Tuesday, 16. May 201708:00 - 10:00
    Monday, 22. May 2017-no lecture
    Tuesday, 23. May 2017-no lecture
    Monday, 29. May 201710:00 - 12:00
    Tuesday, 30. May 201708:00 - 10:00
    Monday, 05. June 2017-Holiday
    Tuesday, 06. June 201708:00 - 10:00
    Monday, 12. June 201710:00 - 12:00
    Tuesday, 13. June 201708:00 - 10:00
    Monday, 19. June 201710:00 - 12:00
    Tuesday, 20. June 201708:00 - 10:00
    Monday, 26. June 201710:00 - 12:00
    Tuesday, 27. June 201708:00 - 10:00
    Monday, 03. July 201710:00 - 12:00
    Tuesday, 04. July 201708:00 - 10:00
    Monday, 10. July 201710:00 - 12:00
    Tuesday, 11. July 201708:00 - 10:00
    Monday, 17. July 201710:00 - 12:00
    Tuesday, 18. July 201708:00 - 10:00 last lecture
  • 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 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


    first letters of the surnameAuditorium
  • 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


    first letters of the surnameAuditorium

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".