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

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

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