Investment Accounting and Finance

Brief description

  • Basic concepts of finance
  • Static investment calculation methods (comparative cost calculation, comparative profit calculation, comparative profitability calculation)
  • Dynamic investment calculation methods (net present value, internal interest rate, annuity, etc.)
  • Special issues of investment appraisal (consideration of uncertainty and taxes, investment programme planning, optimal useful life)
  • Overview of forms of financing
  • Equity financing (esp. shares, stock exchange, capital market)
  • Internal financing (self-financing, financing from depreciation, financing from provisions, etc.)
  • Debt financing (bank loans, bonds, supplier credit, etc.)
  • Innovative forms of financing (leasing, factoring, mezzanine financing, etc.)
  • Cash flow statement
  • Financial planning and liquidity
  • Outlook on company valuation (e.g. DCF method, multiplier method for mergers & acquisitions)
  • Outlook Special issues of financing (e.g. capital structure, location decisions, options)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

  • Geyer, A., Hanke, M., Littich, E., Nettekoven, M. (2020): Grundlagen der Finanzierung: verstehen - berechnen - entscheiden, 6. Auflage, Linde.
  • Messner, S., Kreidl, C., Wala, T. (2020): Grundlagen der Betriebswirtschaftslehre, 6. Auflage, LexisNexis.

Planned learning activities and teaching methods

Lecture, discussion, practical application exercises in individual and group work, assignments

Assessment methods and criteria

  • Exam method: written final exam (70%), continuous assessment (30%, written quizzes)
  • Assessment criteria: completeness, level of detail and complexity of answers, correctness of solutions and results, compliance with formal criteria

Prerequisites and co-requisites

Module Financial Accounting

Infos

Degree programme

Logistics & Transport Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2023

Semester

3 WS

Incoming

Yes

Learning outcome

After successful completion of the course, students can

  • name various forms of financing and explain their respective advantages and disadvantages
  • make comparative calculations for the selection of suitable forms of financing
  • carry out liquidity assessments
  • select relevant data for investment projects and prepare them accordingly
  • recognise possible applications for static and dynamic investment calculation methods
  • evaluate the use of financial resources for investment plans and projects by means of dynamic investment calculation methods
  • prepare investment decisions

Course code

0391-21-01-VZ-DE-30