Financial Statements

Faculty

Faculty of Business Management and Social Sciences

Version

Version 1 of 09.01.2025.

Module identifier

22B1813

Module level

Bachelor

Language of instruction

German

ECTS credit points and grading

5.0

Module frequency

winter- and summerterm

Duration

1 semester

 

 

Overall workload

The total workload for the module is 150 hours (see also "ECTS credit points and grading").

Teaching and learning methods
Lecturer based learning
Hours of workloadType of teachingMedia implementationConcretization
60LecturePresence-
Lecturer independent learning
Hours of workloadType of teachingMedia implementationConcretization
90Preparation/follow-up for course work-
Graded examination
  • Written examination or
  • Homework / Assignment or
  • oral exam
Literature

Berkau, C.: Bilanzen, 5. Aufl. Konstanz, München: UTB 2020

Buchholz, Rainer: Internationale Rechnungslegung, 16. Auflage, München: Erich Schmidt 2023

Coenenberg, Adolf G. : Jahreabschluss und Jahreabschlussanalyse: Betriebswirtschaftliche, handelsrechtliche und internationale Grundlagen, 27. Auflage, Stuttgart: Sch?ffer Poeschel 2024

Hufnagel, Wolfgang: Einführung in die Buchführung und Bilanzierung, 10. Auflage, Herne: NWB 2022

Applicability in study programs

  • Business Law (Bachelor)
    • Business Law, LL.B.

    Person responsible for the module
    • Balzer, Heike
    Teachers
    • Balzer, Heike