Accounting

Brief description

Types of the legal obligation to keep records (statement of income and expenditure, consolidation into a lump sum, double-entry bookkeeping)
Components, purposes and structures of annual accounts in double-entry bookkeeping
Account systems (account system, plan and types)
Booking records (logic, income and expenditure, affecting net income, introductory examples of day-to-day bookings)
Closing entries (depreciation, private account, cost of sales)
Accounting area (with simple closing entries)
Bookings in in sales and procurement
Bookings of different payment methods (cash, cash card, credit card)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Scheider, W., Dobrovits, I., Schneider, D. (2018) Einführung in die Buchhaltung im Selbststudium. Band I und II. Facultas.

Planned learning activities and teaching methods

Lecture, discussion, on-site teaching, distance learning, blended learning, individual and group exercises

Assessment methods and criteria

Final written exam (70%, closed book).
Content criteria: degree of problem determination and problem characterisation
Formal criteria: completeness of answers, linguistic expression, autonomy of result presentation
Continuous assessment (30%): Group work und presentation including evaluated partial exams, active contributions in the course, complexity of solutions with regards to professional competence and methodical expertise, quality of presentation.

Prerequisites and co-requisites

None

Infos

Degree programme

Produktionsmanagement Film-, TV- und Streaming

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2023

Semester

1 WS

Incoming

No

Learning outcome

After successful completion of the course, the students can
explain the different types of the legal obligation to keep records
name the different components of double-entry bookkeeping and rank them in context
carry out bookings independently
draw up annual accounts
explain different booking types and apply them correctly in the given context

Course code

1702-23-01-VZ-DE-05