The spring semester 2021 will take place online until further notice. Exceptions: Courses that can only be carried out with on-site presence. Please note the information provided by the lecturers.

751-1101-10L  Finances and Accounting System

SemesterSpring Semester 2020
LecturersC. Müller
Periodicityyearly recurring course
Language of instructionGerman


AbstractTo understand accounting and calculation of costs.
ObjectiveAbility to keep accounts and calculate costs
ContentThe course includes the steps of establishing and evaluation of financial accounting, including balance sheet, income statement and double-entry accounting. Furthermore, cash flow statement and financial ratios are discussed. Finally, management accounting including cost accounting and cost-performance analysis are presented. The course includes exercises.
Lecture notesscript in German
LiteratureMeyer, C., 2012, Betriebswirtschaftliches Rechnungswesen, 3. Überarbeitete Auflage, Schulthess, Zürich.