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Basic Principles of International Accounting


Contact

If you will have a question, please use this link to contact Mr. Prof. Dr. Jürgen Gemeinhardt.


Course Material

The course material is available in the share folder of the faculty and studip.

Textbooks

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Weitere Informationen zur Lehrveranstaltung

Credits: 5 ECTS

Degree programm:
Bachelor-degree
faculaty business and economics; recommend participation to the students from the 4th semester

Duration of the course:
one semester, 4 SWS

Learning outcomes:
The participants:
  • get knowledge about the lagal basics of accounting,
  • learn the elements of financial statements,
  • understand bookkeeping in the light of international accounting,
  • get to know the preconditions and limitations of financial statement analysis,
  • get knowledge about recognition rules,
  • get to know depreciation,
  • get to know the reasons for impairment losses,
  • will understand group statements,
  • get to know the disclosure of current assets along German HGB and IFRS,
  • understand the need to provide a cash flow statement,
  • get to know the rules for equity recognition,
  • understand the benefit of the income statement for the reader of the financial statements,
  • learn the need of the statement of changes in equity,
  • know the major liability items,
  • will achieve a basic knowledge about risk management.

Grading:
Presentations (20%)
Final written exam (80%) (optional in german)
Information

The lecture "Basic Principles of International Accounting of " hosted by Mr. Prof. Dr. Jürgen Gemeinhardt takes place conventionally from the fourth semester up to the sixth semester.


Topics

Presentation by the Lecturer:

  • Chapter 1 Introduction

  • Chapter 2: Financial Accounting along

  • German Commercial Code

  • Chapter 3: International Accounting Standards

  • Chapter 4: Preparing Financial Statements unter Consideration of Trial Balance and Books of Orignal Entry

Presentation by the participants:

  • Chapter 5: Financial Statement Analysis

  • Chapter 6: Presentation of Financial Statements along IFRSs

  • Chapter 7: Non-current Assets

  • Chapter 8: Group Statements

  • Chapter 9: Current Assets

  • Chapter 10: Statement of Cash Flows

  • Chapter 11: Equity

  • Chapter 12: Statement of Comprehensive Income

  • Chapter 13: Statement of Changes in Equity

  • Chapter 14: Liabilities

  • Chapter 15: Risk Management


Dates

In the winter semester 2014/15 the lecture is taking place:

lecture part Day Time Room
Part 1 Thursday I 2.15 - 3.45 pm C102
Part 2 Thursday II 4.15 - 5.45 pm C102




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