Komplementär

Pink Washing

Dieses Seminar im Master-Komplementärmodul Connecting Science, Responsibility and Society richtet sich an die Unternehmenskommunikation über Gender & Diversity-Aspekte. Die Studierenden nehmen in Kleingruppen eine Inhaltsanalyse der Gender Diversity-Berichterstattung von Unternehmen des HDAX sowie ein Rating der Berichte vor.

Leuphana Semester

Einführung in die Betriebswirtschaftslehre aus wirtschaftstheoretischer und verhaltenswissenschaftlicherPerspektive

In der Veranstaltung erfolgt eine Einführung in die klassischen und aktuellen Theorien sowie Modelle eines wirtschaftstheoretischen und verhaltensorientierten Managementverständnisses. In diesem Zusammenhang werden die Fachdisziplinen der späteren Vertiefungsrichtungen Finance & Accounting sowie verhaltensorientierte Unternehmensführung vorgestellt. (Exemplarische Literaturempfehlung: Thommen/Achleitner, Allgemeine Betriebswirtschaftslehre. Umfassende Einführung aus managementorientierter Sicht, 7. Aufl. Berlin 2012).

Major BWL

Sustainable Corporate Governance & Audit
Die Zielsetzung des Seminars liegt darin, ausgewählte Aspekte der nachhaltigen Unternehmensführung und -überwachung sowie der Abschlussprüfung zu diskutieren. In diesem Kontext lernen die Studierenden die notwendigen theoretischen, methodischen und anwendungsorientierten Kompetenzen.

Lehrforschungsprojekt zu Finance & Accounting
Das Lehrforschungsprojekt ist das zentrale Modul im Major BWL, weil es einerseits eine themenspezifische Verknüpfung der Forschungsmethoden aus dem 3. Semester und eine Hinführung zur Bachelorarbeit darstellen soll. Auf der Grundlage eines gemeinsamen Projektthemas, z.B. Einfluss der Corporate Governance auf die Nachhhaltigkeitsberichterstattung, wird das theoretische und methodische Wissen durch eine eigenständige empirisch-quantitative Analyse erweitert.

Bachelor-Kolloquium (in der Vertiefung Finance & Accounting)
Zur Vorbereitung auf die Abschlussarbeit erfolgt zunächst eine Einführung in das wissenschaftliche Arbeiten. Das Kolloquium lässt im Anschluss genügend Raum für die individuelle Diskussion des Bachelorarbeits-Projekts bezüglich der Themensuche und -bearbeitung. (Exemplarische Literaturangabe: Theisen, Wissenschaftliches Arbeiten, 16. Aufl., München 2013).

Major IBAE

Financial Accounting
In dieser Veranstaltung erfolgt eine interaktive Einführung in die externe Rechnungslegung nach International Financial Reporting Standards (IFRS). In diesem Zusammenhang werden die Grenzen der klassischen Finanzberichterstattung und Möglichkeiten einer ergänzenden Berichterstattung über nicht-finanzielle Leistungsindikatoren aufgezeigt. Neben dem CSR Reporting werden die Studierenden mit dem Integrated Reporting und aktuellen internationalen Entwicklungen in der Unternehmenskommunikation vertraut gemacht (Exemplarische Literaturangabe: Eccles/Krzus, The integrated reporting movement, 2015)

Minor BWL

Unternehmensrechnung (Accounting)

Die Grundzüge der dop­pel­ten Buch­hal­tung auf der Ba­sis des Jah­res­ab­schlus­ses werden durch ein E-Learning-Test in Mood­le zur Vorbereitung für das Modul dargestellt. In der Veranstaltung erfolgt zunächst eine vergleichende Analyse der zentralen Ansatz-, Bewertungs- und Ausweiskategorien im Rahmen der Finanzberichterstattung nach deutschem Handelsrecht und den International Financial Reporting Standards (IFRS). Dem schließt sich die Kos­ten- und Leis­tungs­rech­nung als zen­tra­les In­stru­ment des in­ter­nen Rech­nungs­we­sens an. Es wer­den die zen­tra­len In­stru­men­te und Sys­te­me der Kos­ten­rech­nung vor­ge­stellt.

Management & Sustainable Accounting and Finance

(Non) financial reporting
Zunächst erfolgt in einem Brückenkurs eine vergleichende Würdigung der zentralen Ansatz-, Bewertungs- und Ausweisvorschriften der Finanzberichterstattung (Financial Reporting) nach deutschem Handelsrecht und den International Financial Reporting Standards (IFRS). Dem schließt sich eine theoretische Fundierung der Rechnungslegung(spolitik) sowie eine Darstellung der zentralen Variablen der empirischen Rechnungslegungsforschung an. Neben der Finanzberichterstattung erfolgt eine ausführliche Diskussion der nichtfinanziellen Berichterstattung und der integrierten Berichterstattung, wobei auch Teilmengen hieraus (z.B. Klimaberichterstattung) fokussiert werden. Diskutiert werden dann sechs Forschungsthemen, die im Rahmen einer strukturierten Literaturanalyse in Kleingruppen bearbeitet werden (Ex­em­pla­ri­sche Li­te­ra­tur­an­ga­be: Dechow et al., Understanding earnings quality: A review of the proxies, their determinants and their consequences).

Sustainable Corporate Governance & Audit
Zen­tra­le Herausforderungen der nach­hal­ti­gen Lei­tung und Über­wa­chung (Sustainable Cor­po­ra­te Go­ver­nan­ce) sowie der Abschlussprüfung in der Rechts­form einer börsen­no­tier­ten Ak­ti­en­ge­sell­schaft ste­hen im Mit­tel­punkt die­ses Moduls. Nach einem Brückenkurs zu den zentralen Cor­po­ra­te Go­ver­nan­ce-In­stan­zen (Vor­stand, Auf­sichts­rat, Ab­schluss­prüfer, Haupt­ver­samm­lung) erfolgt eine Agency-theoretische Fundierung der Corporate Governance sowie der Abschlussprüfung. Dem schließt sich eine Darstellung der zentralen Variablen der empirischen Corporate Governance- und Prüfungsforschung an. Diskutiert werden dann sechs Forschungsthemen zur nachhaltigen Corporate Governance & Abschlussprüfung, die im Rahmen einer strukturierten Literaturanalyse in Kleingruppen bearbeitet werden (Ex­em­pla­ri­sche Li­te­ra­tur­an­ga­be: Hay et al., The Routledge Companion to Auditing).

Forschungsprojekt Sustainable Accounting
Das For­schungs­pro­jekt dient der Vorbereitung der Masterarbeit und rich­tet sich an ein ak­tu­el­les Projektthema aus der em­pi­ri­schen Rechnungslegungs-, Corporate Governance- und Prüfungsforschung. Die Stu­die­ren­den wen­den fach­be­zo­ge­ne Theo­ri­en und empirisch-quantitative Methoden an und wer­den zu ei­nem aus­gewähl­ten The­ma (z.B. The impact of corporate governance on climate change reporting) mit der theoretischen und empirischen Forschung ver­traut ge­macht. Die Ziel­set­zung des Pro­jekts be­steht in der schriftlichen und mündlichen Präsentation ei­ner ei­ge­nen Archivstudie be­zo­gen auf den deut­schen Pri­me Stan­dard (Ex­em­pla­ri­sche Li­te­ra­tur­an­ga­be: Smith, Re­se­arch Me­thods in Ac­coun­ting, 3. ed., 2015).

Masterforum
Zur Vor­be­rei­tung auf die Mas­ter the­sis er­folgt zunächst eine Einführung in das wis­sen­schaft­li­che Ar­bei­ten in den For­schungs­ge­bie­ten Ac­coun­ting, Au­dit­ing & Cor­po­ra­te Go­ver­nan­ce und die for­mel­len Richt­li­ni­en der Pro­fes­sur. Das Mas­ter­fo­rum lässt im An­schluss genügend Raum für die in­di­vi­du­el­le Dis­kus­si­on des Pro­jekts bezüglich der The­men­su­che und -be­ar­bei­tung. Ziel ist die Er­stel­lung ei­nes 1-2 sei­ti­gen eng­lisch­spra­chi­gen Ex­posé und die münd­li­che Präsen­ta­ti­on in der Grup­pe (Ex­em­pla­ri­sche Li­te­ra­tur­an­ga­be: Literature: Smith, Re­se­arch Me­thods in Ac­coun­ting, 3. ed., 2015).

Corporate and Business Law LL.M.

Bilanzrecht

Die Veranstaltung stellt auf der Basis einer rechtsvergleichenden Analyse zwischen HGB und IFRS die elementaren Rechnungslegungsvorschriften auf Einzel- und Konzernabschlussebene vor. Neben der Bilanzierung von Vermögensgütern, Schulden, Eigenkapital, RAP sowie von Aufwendungen und Erträgen wird ein Schwerpunkt auf die Kapital-, Schulden- und Zwischenergebnis- sowie Erfolgskonsolidierung gelegt (Exemplarische Literaturangabe: Freidank/Velte, Rechnungslegung und Rechnungslegungspolitik, 2. Aufl., München 2013).

Promotion

Forschungskolloquium Management, Accounting & Finance
Das Kolloquium dient der Präsentation und Diskussion von aktuellen Forschungsprojekten der Promotionsstudenten der Professuren am Institut für Management, Accounting & Finance. Hierbei findet eine Kooperation mit anderen Universitäten aus dem norddeutschen Raum statt, um den Austausch mit Doktoranden anderer Universitäten zu verstärken.

Hier finden Sie nähere Informationen zum BWL-Studium mit Vertiefung Finance & Accounting an der Leuphana und den Flyer

Hier finden Sie nähere Informationen zum Studienkonzept des Masterprogramms Management & Sustainable Accounting and Finance

 

 

Current Courses

Prof. Dr. Patrick Velte

Master's Forum Accounting and Finance


Der Besuch des Master-Forums richtet sich an Studierende, die im Master Management & Finance & Accounting aktuell ihre Master-Thesis bei Herrn Lueg, Frau Schneider oder Herrn Velte schreiben oder im Laufe des Semesters beginnen möchten.

Es sollte ein relevantes Forschungsthema aus den aktuellen Projekten der jeweiligen Professur (siehe Homepage) aufgegriffen und vorzugsweise eine empirische Forschungsmethode angewendet werden. Die Arbeit ist im Journal-Style auf maximal 10.000 Wörter zu begrenzen und in englischer Sprache zu verfassen.

Ziel: Das Master Forum (1 SWS) wird an 3-4 Sitzungen vorgenommen.

In der Einführungsveranstaltung wird das wissenschaftliche Arbeiten wiederholt und eine Einführung in die wissenschaftlichen Forschungsmethoden angeboten. In diesem Kontext wird schwerpunktmäßig auf die empirische Forschung eingegangen.

In den darauffolgenden zwei-drei Sitzungen werden wir den Stand Ihrer Master-Thesis besprechen, Ihr Exposé besprechen und das Thema im Auditorium diskutieren. Es besteht die Möglichkeit, gemeinsame Problemfelder bei der Themensuche und -Bearbeitung in den Fachdisziplinen zu besprechen.

Es ist erwünscht, dass jeder Teilnehmer eine Kurzpräsentation seines Arbeitsprojektes vorbereitet und wir im Auditorium gemeinsam ein abschließendes Feedback geben.

Financial Accounting


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting BWL


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting BWL


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting IBAE


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

WP/StB Prof. Dr. rer. pol. Martin Zieger

Policies and Analysis of Financial Statements


Inhalte:

Nach Vertiefung von IFRS-Sonderthemen werden die Ziele, Aufgaben und Instrumente der Bilanzpolitik sowie die Analyse des Jahresabschlusses anhand von Kennzahlensystemen und neueren Ansätze der Bilanzanalyse dargestellt. Im anschluss werden die Grundzüge der Konzernrechnungslegung dargestellt.

Ziel: Qualifikationsziele:

Verständnis für Adressaten, Rechtsvorschriften zur Rechnungslegung, Bilanzpolitische Gestaltungen, Aufbereitungsmaßnahmen und Methoden der Bilanzanalyse, Konzernrechnungslegung

Fachkompetenz:

Kenntnisse bezüglich Rechnungslegungsvorschriften, Bilanzaufbereitung sowie Möglichkeiten und Grenzen der Bilanzanalyse

Methodenkompetenz:

Einsatz spezifischer Methoden zur Bilanzanalyse, die auf Risikoerkennung, Wertschaffung und Messung der finanziellen Performance abzielen

Personale Kompetenz:

Bereitschaft sich selbständig mit Lehrinhalten zu Rechnungslegungsstandards, zur Bilanzierung und zur Bilanzanalyse auseinanderzusetzen

Ina Treptow

Financial Accounting BWL


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting BWL


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting IBAE


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting IBAE


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

I. Fundamentals of financial accounting

1. Definition and areas

2. Functions and content

3. Inventory and stocktaking

4. balance sheet

5. income statement

II. Corporate Social Responsibility (CSR) and financial accounting

1. Introduction

2. Corporate social responsibility reporting

3. Integrated reporting

III. Bookkeeping in a trading and industrial company (see moodle E-learning test)

1. Transactions with no impact on income

2. Transactions with impact on income

3. Private transactions

4. Types of changes in the balance sheet

5. Movement of goods

6. Money transfer

7. Payment of wages

8. Material consumption

9. Depreciation and appreciation

10. Deferred items

11. Provisions

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Maria Jaufmann

Financial Accounting


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting BWL


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting BWL


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting IBAE


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

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Financial Accounting IBAE


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

I. Fundamentals of financial accounting

1. Definition and areas

2. Functions and content

3. Inventory and stocktaking

4. balance sheet

5. income statement

II. Corporate Social Responsibility (CSR) and financial accounting

1. Introduction

2. Corporate social responsibility reporting

3. Integrated reporting

III. Bookkeeping in a trading and industrial company (see moodle E-learning test)

1. Transactions with no impact on income

2. Transactions with impact on income

3. Private transactions

4. Types of changes in the balance sheet

5. Movement of goods

6. Money transfer

7. Payment of wages

8. Material consumption

9. Depreciation and appreciation

10. Deferred items

11. Provisions

Ziel: Financial and non financial reporting is the key information instrument for the stakeholders. The aim of this course is to analyze a financial statement of a company to discuss selective elements of earnings management. We will concentrate on national accounting standards (German commercial law) and International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB). We also focus on CSR reporting (GRI guidelines) and on integrated reporting (IIRC framework), which combines traditional financial and modern CSR accounting.

Further information about courses you will find the academic portal myStudy.

Prof. Dr. Patrick Velte
Universitätsallee 1, C6.309
21335 Lüneburg
Fon +49.4131.677-2117
patrick.velte@leuphana.de