Page du cours ✏️
- Financial Accounting
- FBW113
- Description
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- 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
- Crédits ECTS
- 5
- Langue d'enseignement
- Deutsch
- Langue d'examen
- Deutsch
- Langue des supports pédagogiques
- Deutsch
- Acquis d'apprentissage fondamentaux
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- Ability to perform comprehensive analysis of logistics problems integrating financial, business administration, law, social and ecological factors(CL8 - IEB - Ability to perform comprehensive analysis of logistics problems integrating financial, business administration, law, social and ecological factors )
- Interpret financial information and apply the different cost models for business decision making.(CE5 - IEB - Interpret financial information and apply the different cost models for business decision making. )
- Acquis d'apprentissage terminaux
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- Catégorie de cours
- Entité de gestion (faculté)