601.648 (19W) BUS 1: Financial Reporting
Überblick
- Lehrende/r
- LV-Titel englisch BUS 1: Financial Reporting
- LV-Art Vorlesung
- Semesterstunde/n 2.0
- ECTS-Anrechnungspunkte 4.0
- Anmeldungen 42
- Organisationseinheit
- Unterrichtssprache Englisch
- LV-Beginn 07.11.2019
- eLearning zum Moodle-Kurs
Zeit und Ort
Liste der Termine wird geladen...
LV-Beschreibung
Intendierte Lernergebnisse
- Critically analysis and description of the role of financial reporting in business environment (10%)
- Developing a sense of accuracy and attention to detail, a cultivation of such character traits as neatness, concentration and perseverance, an appreciation of financial statements as a form of communication and a confidence in reading them (10%)
- Critically analysis and description of the role of financial reporting in business environment (20%)
- Acquaintance with general accounting categories and their scope in financial statements; Understanding the environment where accounting information have occurred; Developing students’ skills and competences in understanding and usage of financial statements for business decision making (20%)
- Developing students’awareness of the need for accounting usage in business practice as a ‘’language of contemporary business’’ (10%)
- A positive attitude towards:
(a) ethical behaviour, (b) profit motive, (c) entrepreneurship,(d) innovation and technological development; and an ability to look at issues in their business, to acquire appropriate problem solving skills and to make sound judgements. (10%) - Become familiar with reading and understanding basic financial statements and will encourage initiative and develop in each student self-reliance, mental organization, clear and logical thinking, mental agility, critical skills, planning habits, methods of investigation and processes whereby accuracy can be ensured. (20%)
Lehrmethodik inkl. Einsatz von eLearning-Tools
- Lectures (with the encouragement of student participation and engagement)
- Solving tasks (mathematical and statistical)
- Studying teaching materials (case studies, research papers, official publications…)
- Critical review (written or oral presentation)
- Discussions in class
Inhalt/e
- What is accounting and basic characteristics of accounting
- Basic financial statements – balance sheet (asset, equity and liabilities)
- Basic financial statements – income statement (revenues, expenses and the difference)
- Basic financial statements – cash flow statement (inflow and outflow of money, direct and indirect method)
- Basic financial statements – statement on changes in equity and notes
Erwartete Vorkenntnisse
pre-requisites: none
Prüfungsinformationen
Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.
Prüfungsmethode/n
written or oral examination
Prüfungsinhalt/e
topics developed during the course
Beurteilungsschema
Note BenotungsschemaPosition im Curriculum
- Bachelorstudium International Business and Economics
(SKZ: 516, Version: 19W.1)
-
Fach: Principles of Business
(Pflichtfach)
-
1.2 BUS 1: Financial Reporting (
0.0h VO, VI / 4.0 ECTS)
- 601.648 BUS 1: Financial Reporting (2.0h VO / 4.0 ECTS) Absolvierung im 1., 2., 3., 4. Semester empfohlen
-
1.2 BUS 1: Financial Reporting (
0.0h VO, VI / 4.0 ECTS)
-
Fach: Principles of Business
(Pflichtfach)
Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung
-
Wintersemester 2023/24
- 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2022/23
- 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2021/22
- 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)
-
Wintersemester 2020/21
- 601.648 VO BUS 1: Financial Reporting (2.0h / 4.0ECTS)