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Financial Accounting

FBW113

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Description

• Tasks and addressees of external accounting
• Balance sheet theory basics
• Accounting terms
• Principles of proper accounting
• Components of the financial statements
• Technique of double-entry bookkeeping on stock and profit and loss accounts incl. closing entries
• Functioning of the sales tax system, assessment and accounting of the facts
• Operation of the social security system and payroll tax deduction, accounting for personnel expenses
• Recognition and measurement requirements in the area of non-current and current assets
• Creation of provisions

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ECTS credits

5

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Teaching Language

Deutsch

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Exam Language

Deutsch

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Support Materials Language

Deutsch

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Basic Learning Outcomes

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Managing Entity (faculty)

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