Basic principles of the annual financial statements

More information

  • lecture schedule

    Lecture schedule


    DateTimeNotes
  • 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 as an open exam during the summer term 2019.

    Date:

    07.08.2019, 8-10 o ´clock

    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 as an open exam during the summer term 2019.

    Date:

    11.10.2019, 8-10 o´clock

    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

ModuleDatesLinks

Basic principles of the annual financial statements (Grundlagen und Spezialfragen der Jahresabschlusserstellung)
Tuesday, 10:00 to 12:30 , H12
Friday, 08:00 to 14:00 (blockweise), H12
Moodle Modulhandbuch