课程信息

Course Contents
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.

Preconditions
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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