Institute of Accounting and Auditing

Financial Reporting

More information

lecture schedule

DateTimeNote
Tuesday, 17. April 201808:00 - 10:00first lecture
Monday, 23. April 201810:00 - 12:00
Tuesday, 24. April 201808:00 - 10:00
Monday, 30. May 201810:00 - 12:00
Tuesday, 01. May 2018-Holiday
Monday, 07. May 201810:00 - 12:00
Tuesday, 08. May 201808:00 - 10:00
Monday, 13. May 201810:00 - 12:00
Tuesday, 15. May 201808:00 - 10:00
Monday, 21. May 2018-Holiday
Tuesday, 22. May 201808:00 - 10:00
Monday, 29. May 201810:00 - 12:00
Tuesday, 30. May 201808:00 - 10:00
Monday, 04. June 201810:00 - 12:00
Tuesday, 05. June 201808:00 - 10:00
Monday, 11. June 201810:00 - 12:00
Tuesday, 12. June 201808:00 - 10:00
Monday, 18. June 201810:00 - 12:00
Tuesday, 19. June 201808:00 - 10:00
Monday, 25. June 201810:00 - 12:00
Tuesday, 26. June 201808:00 - 10:00
Monday, 02. July 201810:00 - 12:00
Tuesday, 03. July 201808:00 - 10:00
Monday, 09. July 201810:00 - 12:00
Tuesday, 10. July 201808:00 - 10:00
Monday, 16. July 201810:00 - 12:00
Tuesday, 17. July 201808:00 - 10:00 last lecture

Content

  • Introduction: Overview on Accounting
  • Generally Accepted Accounting principles (GAAP)
  • From Inventories to Balance Sheets
  • Organization of Books
  • From Balance Sheets to Accounts
  • Determining the Profit of a Period
  • From Opening Balance Sheet to Closing Balances
  • Issues in Merchandise Management
  • Issues in Production Management
  • Collective Valuation and Consumption Sequence
  • Issues in Human Resource Management
  • Issues in Assets
  • Issues in Finance
  • Accrual and Deferral and Provisions
  • Case study: Analysis of a Financial Statement


Exam in the first examination period

The exam is offered as an open exam during the summer term 2018.

Date:

TBA

Prerequisites:

For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam notes. Please note that admission to the exam for non-compliance or non-existence of these criteria is not possible.

Important hints:

  • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator and a ruler. It is necessary to bring your student ID to the exam
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification:


The distribution of participants is done two days before the exam in the table below.
Auditorium courses first letter of the surname

AuditoriumCoursesfirst letter of surname


Exam in the second examination period

The exam is offered as an open exam during the summer term 2018.

Date:

TBA

Prerequisites:

For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam notes. Please note that admission to the exam for non-compliance or non-existence of these criteria is not possible.

Important hints:

  • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator and a ruler. It is necessary to bring your student ID to the exam
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification:


The distribution of participants is done two days before the exam in the table below.
Auditorium courses first letter of the surname

AuditoriumCoursesfirst letter of surname

General Information
ModuleFinancial Reporting and Managerial Accounting (sub-module Financial Reporting)
DatesMonday, 10:00 to 12:00 , H22
Tuesday, 08:00 to 10:00 , H22
LinksMoodle Modulhandbuch

Note:

The script, the exercise sheets and other documents are available on the online platform "Moodle".