Introduction to 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
Booking records
Closing entries (depreciation, private account, cost of sales)
Basics of proper accounting
Valuation methods (acquisition costs vs. production costs)
Basics of cash flow calculation

Mode of delivery

face to face

Type

compulsory

Planned learning activities and teaching methods

Lecture, discussion, exercises, on-site teaching, distance learning, blended learning

Assessment methods and criteria

Final written exam (70%)
Content criteria: degree of problem determination and problem characterisation
Formal criteria: completeness of answers, linguistic expression, autonomy of result presentation
Continuous assessment (30%): Individual and 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

Business Management 1

Infos

Degree programme

Produktionsmanagement Film-, TV- und Streaming

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2024

Semester

2 SS

Incoming

Learning outcome

After successful completion of the course, the students can
name the components of double-entry bookkeeping
enter business cases independently in procurement and sales
create an accounting cycle including closing entries
create profit and loss accounts

Course code

1702-23-01-VZ-DE-15

Introduction to accounting