Accounting & Finance 2: Financial Reporting & Controlling

First study cycle, Bachelor

The participants:
• understand the fundamentals of financial reporting.
• can name the tasks and components of the annual financial statements.
• can analyze and interpret annual financial statements under the UGB.
• develop a basic understanding of international accounting under IFRS.
• develop an understanding of the essential instruments of controlling and their function.

Accounting & Finance I: Introduction

• Deepening of knowledge in financial accounting
• Tasks, functions and legal foundations of financial reporting under the UGB
• Components of the annual financial statements
• Structure and classification of the balance sheet under the UGB
• Recognition and measurement of selected balance-sheet items
• Overview of selected accounting regulations
• Selected balance-sheet ratios for corporate management
• Introduction to international accounting under IFRS
• Financial reporting as an information basis for controlling
• Introduction to controlling
• Fundamentals and instruments of controlling for corporate management

• Vahs, D., Schäfer-Kunz, J.: Einführung in die Betriebswirtschaftslehre, Schäffer-Poeschel (aktuelle Aufl.)
• Neugebauer, A.: Schritt für Schritt vom Beleg zur Bilanz, Linde (aktuelle Aufl.)
• IFRS Standards (http://www.ifrs.org)
• 1-2 Fachartikel

Portfolio assessment

German

4

Blended learning

2