The spring semester 2021 will generally take place online. New presence elements as of April 26 will be communicated by the lecturers.

751-1101-00L  Finances and Accounting System

SemesterAutumn Semester 2016
LecturersM. Dumondel
Periodicityyearly recurring course
Language of instructionGerman


AbstractTo understand accounting as a component of the complex system of the enterprise
ObjectiveTo understand accounting not as an isolated discipline, but as a part of the complex system of the enterprise
ContentAccounting system as a part of management economics.
The different steps for scheduling and evaluation of the accountancy will be studied. The main part of the lecture is dedicated to the financial accounting – nevertheless the fundamentals of the internal cost-accounting will also be presented. The lecture will also include the clarification of concrete cases and the calculation of practical exercises.
Lecture notesCourse documentation and specified educational books
LiteratureIn the lecture one indicates