Vorlesungsverzeichnis

Financial Accounting (Vorlesung)

Dozent/in: Maria Jaufmann, Patrick Velte

Termin:
wöchentlich | Donnerstag | 08:15 - 09:45 | 06.04.2021 - 09.07.2021 | Online-Veranstaltung

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 BWL (Übung)

Dozent/in: Sascha Brake, Maria Jaufmann, Ina Treptow, Patrick Velte

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 BWL (Übung)

Dozent/in: Sascha Brake, Maria Jaufmann, Ina Treptow, Patrick Velte

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 IBAE (Übung)

Dozent/in: Sascha Brake, Maria Jaufmann, Ina Treptow, Patrick Velte

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 IBAE (Übung)

Dozent/in: Sascha Brake, Maria Jaufmann, Ina Treptow, Patrick Velte

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 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

Vorlesungsverzeichnis

Lehrveranstaltungen

Financial Accounting (Vorlesung)

Financial Accounting BWL (Übung)

Financial Accounting BWL (Übung)

Financial Accounting IBAE (Übung)

Financial Accounting IBAE (Übung)