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| Detailinformationen |
| Quellcurriculum |
Bachelorstudium International Business Administration 2025W |
| Lernergebnisse |
Kompetenzen |
| (*)Students are able to apply the basic concept of bookkeeping to typical business transactions and are able to identify the effects of bookkeeping entries on financial statements. Students are able to describe the content of selected IFRS standards as well as the most important valuation approaches. Students are able to describe digitalization in the context of accounting and financial reporting and recall particular examples in that regard.
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| Fertigkeiten |
Kenntnisse |
| (*)Learning Outcomes
Learning Outcome 4 (LO 4): Identify the effects of double-entry bookkeeping entries on the components of financial statements.
Learning Outcome 5 (LO 5): Explain the underlying concepts and the conceptualization of the IFRS.
Learning Outcome 6 (LO 6): Apply the knowledge on double-entry bookkeeping and the IFRS rules to selected business transactions.
Learning Outcome 7 (LO 7): Distinguish between different types of assets and demonstrate the main differences in valuation between these assets according to IFRS. (see course topics)
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(*)The course covers the following topics:
- Basics of accounting/double-entry bookkeeping, the accounting process and where to find corporate reports
- Selected IFRS as e.g.
- Conceptual Framework and underlying concepts of IFRS
- Presentation of Financial Statements (IAS 1)
- Fair Value Measurement (IFRS 13)
- Inventories (IAS 2)
- Property, Plant and Equipment (IAS 16)
- Impairment of Assets (IAS 36)
- Leasing (IFRS 16)
- Intangible Assets (IAS 38)
- Revenue Recognition (IFRS 15)
- Digitalization in the financial reporting process
Learning Outcomes
Learning Outcome 1 (LO 1): Recall the basic concept of double-entry bookkeeping and the basics on IFRS as well as the components of financial statements.
Learning Outcome 2 (LO 2): Describe the valuation measures and approaches used for financial reporting of the topics named above.
Learning Outcome 3 (LO 3): Define digitalization in the context of accounting and financial reporting and recall specific examples in that regard.
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| Beurteilungskriterien |
(*)In total, students have the possibility to reach 100 points.
The requirement for writing the final exam is to hand in at least 50% of the homework given via Moodle. The course covers 10 examples, so you need to hand in 5 solved examples to be eligible for writing the final exam. Those students reaching the threshold of 80% of homework examples (i.e. 8 solved examples) earn 5 bonus points. The bonus points will be added to your points reached in the exams.
There will be two exams counting for 40 rsp. 60 points taking 45 and 65 minutes.
| Midterm exam: | 40 points (= 45 minutes) |
| Final Exam: | 60 points (= 65 minutes) |
| Bonus points homework: | Max 5 points |
| Maximum points: | max 100 points |
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The grading of the course is organized as follows:
| Points | Grade |
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| 0 - 49,9 | 5 (Nicht Genügend) |
| 50 - 62,4 | 4 (Genügend) |
| 62,5 – 74,9 | 3 (Befriedigend) |
| 75 - 87,4 | 2 (Gut) |
| 87,5 - 100 | 1 (Sehr Gut) |
Synchronization of learning outcomes and assessments:
LO1: Mid term + final exam + homework exercises
LO2: Final exam + homework exercises
LO3: Final exam + homework exercises
LO4: Mid term + final exam + homework exercises
LO5: Mid term + final exam
LO6: Mid term + final exam + homework exercises
LO7: Final exam + homework exercises
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| Lehrmethoden |
(*)The course uses a combination of different teaching methods in order to
- maximize the motivation and attention of the students
- address the learning objectives in a didactically suitable way
This includes the following:
- teacher-centered information inputs (lectures), supported by slides, literature and examples
- Individual homework exercises
- Presentation (using slides, the black board and electronic tools) and joint-discussion of homework solutions with the whole group
- Q&A session in each lesson
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| Abhaltungssprache |
Englisch |
| Literatur |
(*)Our main communication platform will be Moodle – there you will find all necessary materials and information for the course.
- Slides
- In-class exercises
- Homework exercises and in-class discussion of solutions
The course is mainly based on the following basic literature:
- Alexander/Jorissen/Hoogendorn/Van Mourik/Kirwan (2019): International Financial Reporting and Analysis (8th edition).
- Kieso/Weygandt/Warfield (2020): Intermediate Accounting, IFRS Edition (4th Edition).
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| Lehrinhalte wechselnd? |
Nein |
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