Fundamentals of Accounting

Degree program: BSc Business Administration

In this module students learn the fundamentals of financial accounting and how to identify, measure, and report to external stakeholders the financial effects of economic events on firms. After having completed the module the students are able to prepare, understand and analyze financial statements. Additionally, the module aims to teach students how to extract and modify costs in order to make informed managerial decisions (management accounting). Students learn what kind of cost information exists and is needed within an organization, where to obtain cost information and how managers can use cost information to plan, make and control decisions.

Course facts

Offered byProf. Dr. Alexander Himme
ECTS credits9 credit points
Semester1 (spring semester)
Method of examinationWritten assignments (50%), written exam (50%) or oral examination (100%)