Lehrinhalte
Grundlagen der handelsrechtlichen Rechnungslegung, Bilanztheorien, Rechnungslegungszwecke, Buchführung, Inventur und Inventar, Bilanzansatz und Bewertung von Vermögensgegenständen und Schulden, Gewinn- und Verlustrechnung, Anhang, Lagebericht.
Voraussetzungen
Buchführung
Weitere Informationen
Die Studierenden sind nach den Veranstaltungen in der Lage,
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[*] Arbeitsabläufe, die der Jahresabschlusserstellung vorangestellt sind, zu verstehen und anzuwenden.
[*] Ansatz- und Bewertungsfragen der Bilanzierung nach HGB zu analysieren.
[*] die Gewinn-und Verlustrechnung, des Anhangs und des Lageberichts zu verstehen.
[*] verschiedene Bilanzierungsprobleme nach HGB zu lösen.
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Online-Angebote
moodle
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.
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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- Lecturer: Reiner Quick
Introduction: basic principles budgeting and deviation analysis, activity based costing, innovation controlling: target costing, life cycle costing, controlling with key performance indicators and balanced scorecard
Online-Angebote
moodle
- Lecturer: Anette Ahsen
Corporate Social Responsibility targets of quality and environmental management sustainability management systems: quality, environmental and energy management systems methods of quality and environmental management external sustainability reporting guest lectures from corporate practice
Zusätzliche Informationen
On the one hand, students are taught the basics of quality, environmental and energy management in companies. On the other hand, current issues and their implications for companies are discussed.
The lecture consists of three parts:
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[*]Traditional lectures,
[*]Case studies, which participants have to work on independently and which are presented and discussed in the lecture
[*]Guest lectures from companies.
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Regular participation is strongly recommended.
Online-Angebote
moodle
- Lecturer: Anette Ahsen
- Lecturer: Reiner Quick
Foundations of the Internet economy: Characteristics of digital goods, chances and risks of offering digital goods (digital value chains, digital rights management, multi-channel management), network effects, economics of standardization, example: digital books
Economic principles of the software industry: market overview, strategies for the software industry (cooperations and acquisitions, software clusters, distribution and pricing strategies), specific topics (platform strategies, software as a service, cloud computing)
Additional Information
After the courses the students are able to
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[*] understand the principles of Internet Economics from both a theoretical and practical point of view.
[*] understand the main challenges for suppliers of digital goods, particularly with regard to the cost structure.
[*] understand the main challenges as well as the potential of the internet for vendors of digital goods.
[*] identify and evaluate the essential influencing factors of strategies for vendors of digital goods.
[*] understand strategies and business models of software vendors.
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- Lecturer: Peter Buxmann