Anmeldung: Basics of finance and accounting [ENG]

Credit Points: 0,25

Anmeldungen von Promovierenden werden bevorzugt berücksichtigt./ Registrations of doctoral candidates will be considered preferentially.

This course provides an overview of the basics of internal and external accounting accounting, income statement, cost accounting, and financing) and introduces financial ratios.

It does not include instructions on how to start a company.

Content and Learning Objectives

• The doctoral students receive an important and fundamental overview of the individual sub-areas of accounting.
• They will be able to classify and differentiate between the areas of internal and external accounting.
• They will be able to distinguish between different forms of financial statements, to know their structure and to classify the effects of different business transactions on the financial statements.
• They will be able to perform and evaluate calculations for the internal interpretation of financial statements.