Lehrinhalte
Fundamentals of accounting based on the rules of the German Commercial Code (HGB)
accounting concepts
purpose of accounting
bookkeeping
inventory
recognition and measurement of assets and liabilities
income statement
notes
management report
Literatur
Quick, R., Wolz, M.: Bilanzierung in Fällen
Voraussetzungen
Bookkeeping
Further Grading Information
After the courses the students are able to
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[*] understand the steps prior to the preparation of annual financial statements according to the German Com-mercial Code (HGB)
[*] analysze the recognition and measurement of assets and liabilities.
[*] understand income statements, notes and management reports
[*] solve accounting cases in the context of the German Commercial Code (HGB).
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- Lehrende: Reiner Quick