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Instructors: Prof. Dr. rer. pol. Reiner Quick
Event type:
Lecture & Exercise
Org-unit: Dept. 01 - Law and Economics
Displayed in timetable as:
vl/ue_Buchführung
Subject:
Crediting for:
Hours per week:
2
Language of instruction:
German
Min. | Max. participants:
- | -
Literature:
Quick, R. & Wurl, H.-J. (2010): Doppelte Buchführung (2. Aufl.). Wiesbaden: Gabler.
Further Grading Information:
Students will understand basic concepts of financial accounting and its integration in accounting in general as well as the system of double-entry accounting. Students are going to learn to operate the recording of assets, debt, expenses and revenues. They will understand the procedure of double-entry accounting starting with the opening balance sheet, followed by the recording of transactions, the inventory and the final balance sheet. Selected issues of double-entry accounting will be discussed. Exercises are offered and discussed in the auditorium.
Official Course Description:
- Fundamentals of accounting and bookkeeping
- Inventory
- Balance sheet
- Recording of assets and debt
- Recording of expenses and revenues
- Selected transactions (sales and purchases, noncurrent assets, current assets, accruals, wage and salary, distribution of earnings)
- Annual closing entry
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