601.648 (19W) BUS 1: Financial Reporting

Wintersemester 2019/20

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Erster Termin der LV
07.11.2019 13:00 - 19:00 , HS 9
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Überblick

Lehrende/r
LV-Titel englisch
BUS 1: Financial Reporting
LV-Art
Vorlesung
Semesterstunde/n
2.0
ECTS-Anrechungspunkte
4.0
Anmeldungen
42
Organisationseinheit
Unterrichtssprache
Englisch
LV-Beginn
07.11.2019
eLearning
zum Moodle-Kurs

LV-Beschreibung

Intendierte Lernergebnisse

  • Critically analysis and description of the role of financial reporting in business environment (10%)
  • Developing a sense of accuracy and attention to detail, a cultivation of such character traits as neatness, concentration and perseverance, an appreciation of financial statements as a form of communication and a confidence in reading them (10%)
  • Critically analysis and description of the role of financial reporting in business environment (20%)
  • Acquaintance with general accounting categories and their scope in financial statements; Understanding the environment where accounting information have occurred; Developing students’ skills and competences in understanding and usage of financial statements for business decision making (20%)
  • Developing students’awareness of the need for accounting usage in business practice as a ‘’language of contemporary business’’ (10%)
  • A positive attitude towards:
    (a) ethical behaviour, (b) profit motive, (c) entrepreneurship,(d) innovation and technological development; and an ability to look at issues in their business, to acquire appropriate problem solving skills and to make sound judgements. (10%)
  • Become familiar with reading and understanding basic financial statements and will encourage initiative and develop in each student self-reliance, mental organization, clear and logical thinking, mental agility, critical skills, planning habits, methods of investigation and processes whereby accuracy can be ensured. (20%)

Lehrmethodik

  • Lectures (with the encouragement of student participation and engagement)
  • Solving tasks (mathematical and statistical)
  • Studying teaching materials (case studies, research papers, official publications…)
  • Critical review (written or oral presentation)
  • Discussions in class


Inhalt/e

  • What is accounting and basic characteristics of accounting
  • Basic financial statements – balance sheet (asset, equity and liabilities)
  • Basic financial statements – income statement (revenues, expenses and the difference)
  • Basic financial statements – cash flow statement (inflow and outflow of money, direct and indirect method)
  • Basic financial statements – statement on changes in equity and notes

Erwartete Vorkenntnisse

pre-requisites: none

Prüfungsinformationen

Prüfungsmethode/n

written or oral examination

Prüfungsinhalt/e

topics developed during the course

Beurteilungsschema

Note/Grade Benotungsschema

Position im Curriculum

  • Bachelorstudium International Business and Economics (SKZ: 516, Version: 19W.1)
    • Fach: Principles of Business (Pflichtfach)
      • 1.2 BUS 1: Financial Reporting ( 0.0h VO, VI / 4.0 ECTS)
        • 601.648 BUS 1: Financial Reporting (2.0h VO / 4.0 ECTS)
          Absolvierung im 1., 2., 3. Semester empfohlen

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