Learning outcome

After successfully completing the course, the candidate will have achieved the following learning outcomes:

The candidate:

- Has basic knowledge of financial accounting and framework conditions

- Has basic knowledge in working with central accounting problems

- Can prepare a cash flow statement and carry out financial analysis

- Has basic knowledge of how to value a company

Course Description

The course will cover the following topics:

- Accounting requirements

- Accounts as a source of information

- Accounting models, accounting principles, and good accounting practices

- Laws and regulations concerning the valuation of assets and liabilities, income and costs

- Cash flow layouts

- Relation between accounting and taxes

- Accounting analysis including analysis of profitability, liquidity, financing and solvency

Teaching and Learning Methods

4-6 hours of lectures / exercises per week.

Assessment Methods

5-hour, individual written examination. Mandatory assignments must be passed before the student will be permitted to take the final examination.

Minor adjustments may occur during the academic year, subject to the decision of the Dean