Course contents: accounting as a branch of business accounting; basis of accounting; ongoing bookkeeping in commercial and industrial operations; booking special transactions, esp. loans, factoring; leasing, tax and securities; financial statements in the bookkeeping, esp. depreciation, attributions; prepaid expenses and accruals.

Learning outcomes

Students will acquire the necessary basic knowledge of accounting for external users according to HGB and EStG (balance sheet, income statement). The focus is on the booking technology and the development of the financial statements of financial accounting, including all intermediate steps and associated problems such as the preparatory closing entries, the main conclusion overview and the legal status-specific differences.
Course eligibility Compulsory
Presence of students On-campus