Institute of Accounting and Auditing

International Accounting I

More information

ATTENTION: Due to the corona pandemic, the winter semester 2020/2021 will take place online! Further information about the lecture can be found here.

The Moodle course is open until 15.11.2020. For a later registration you need a password, which you can get from the instructor on request.

Lecture dates

Date Time Notes
Friday, 06. November 2020 09:00 - 10:00 Kick-off
Friday, 13. November 2020 09:00 - 11:00
Friday, 20. November 2020 09:00 - 11:00  
Friday, 27. November 2020 09:00 - 11:00  
Friday, 04. December 2020 09:00 - 11:00  
Friday, 11. December 2020 09:00 - 11:00  
Friday, 15. January 2021 09:00 - 11:00  
Friday, 22. January 2021 09:00 - 10:00 Question time
Friday, 29. January 2021 09:00 - 11:00 Replacement date

Content

  • Basic principles of the financial statement
  • Accounting for non-current intangible assets
  • Accounting of property, plant and equipment
  • Accounting of inventories
  • Accounting of financial instruments
  • Accounting of equity
  • Accounting of liabilities
  • Profit and loss statement

Exam in the first examination period

The exam is offered during the winter semester 2020/2021 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 hints.
Please note that the 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, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

Auditorium Study courses Letters
     
     

Exam in the second examination period

The exam is offered during the winter semester 2020/2021 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 hints.
Please note that the 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, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

Auditorium Study courses Letters
General information
Module International Accounting I
Dates Friday, 9:00 - 11:00, online
Links moodle Modulbeschreibung
Course language German