Page du cours ✏️

Financial Accounting

FBW113

---

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

---

Crédits ECTS

5

---

Langue d'enseignement

Deutsch

---

Langue d'examen

Deutsch

---

Langue des supports pédagogiques

Deutsch

---

Acquis d'apprentissage fondamentaux

CL8 - IEB/CE5 - IEB

---

Entité de gestion (faculté)

---