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Course Schedule


Lehrveranstaltungen

Financial Accounting - Exercise I (Übung)

Dozent/in: Birger Raasch

Termin:
wöchentlich | Donnerstag | 14:15 - 15:45 | 25.05.2026 - 25.06.2026 | C HS 5
Einzeltermin | Mo, 06.07.2026, 16:15 - Mo, 06.07.2026, 17:45 | C HS 5
Einzeltermin | Do, 09.07.2026, 14:15 - Do, 09.07.2026, 15:45 | C HS 5

Inhalt: You will learn about... - Bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption) - Understanding the economic need for non financial reporting (CSR reporting and integrated reporting) - Deriving and judging the internationalization of financial accounting - Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement - Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Financial Accounting - Exercise II (Übung)

Dozent/in: Birger Raasch

Termin:
wöchentlich | Donnerstag | 16:15 - 17:45 | 25.05.2026 - 25.06.2026 | C HS 5
Einzeltermin | Mo, 06.07.2026, 14:15 - Mo, 06.07.2026, 15:45 | C 14.006 Seminarraum
Einzeltermin | Do, 09.07.2026, 16:15 - Do, 09.07.2026, 17:45 | C HS 5

Inhalt: You will learn about... - Bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption) - Understanding the economic need for non financial reporting (CSR reporting and integrated reporting) - Deriving and judging the internationalization of financial accounting - Analyzing the institutional framework, functions and basic principles of “German commercial code” (GCC) and IFRS and of the elements of the financial statement - Developing a systematic understanding for approaches to recognition and assessment of assets, liabilities, revenues and expenses according to GCC and IFRS

Financial-, Sustainability- & Integrated Reporting (Vorlesung)

Dozent/in: Patrick Velte

Termin:
wöchentlich | Donnerstag | 10:15 - 11:45 | 06.04.2026 - 30.04.2026 | C HS 1
Einzeltermin | Do, 23.04.2026, 08:00 - Do, 23.04.2026, 10:00 | C HS 1 | C HS 1
Einzeltermin | Do, 30.04.2026, 08:00 - Do, 30.04.2026, 10:00 | C HS 1 | C HS 1
wöchentlich | Donnerstag | 10:15 - 11:45 | 28.05.2026 - 11.06.2026 | C HS 1
Einzeltermin | Di, 16.06.2026, 08:15 - Di, 16.06.2026, 09:45 | C HS 1
wöchentlich | Donnerstag | 10:15 - 11:45 | 25.06.2026 - 10.07.2026 | C HS 1

Inhalt: You will learn about... - Basics of financial accounting (e.g. relevance in business economics) bookkeeping in a trading and industrial company (e.g. movements of goods, wages and salaries, material consumption) - Main differences about the elements of the financial statement, recognition and assessment measures according to GCC and IFRS - Main contents and differences between corporate sustainability reporting and integrated reporting from a European and global perspective