Institute of Accounting and Auditing

Financial Reporting

More information

lecture schedule

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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 2020.

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

Auditorium Courses first letter of surname
     
   

Exam in the second examination period

The exam is offered as an open exam during the summer term 2020.

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

Auditorium Courses first letter of surname
     
   
General Information
Module Financial Reporting and Managerial Accounting (sub-module Financial Reporting)
Dates Monday, 10:00 to 12:00 , online
Tuesday, 08:00 to 10:00 , online
Links Moodle Modulhandbuch

Note:

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