Accounting and Controlling
- Prof. Dr. rer. pol. Frank Althoff
- Dipl.-Kauffrau Anja Baumann
Students will acquire a basic understanding of accountancy, master the technique for making entries, and learn how to
draw up a simple balance sheet.
Basic principles and methods of double-entry bookkeeping: inventory and balance sheet, inventory accounts and closing
balance sheet, nominal accounts, profit and loss account, profit and loss account with inventory changes, turnover tax
accounts, personal accounts, organisation of bookkeeping and legal duties to keep records.
Entries in connection with procurement and sales: purchasing costs, distribution costs, returned goods, price discounts.
Entries in connection with capital investments, purchasing fixed assets, depreciation, selling fixed assets. Entries in
connection with human resource management (payroll accounting ) and finance management (annual statement as a
product of bookkeeping), limiting time periods for expenses and revenue: receivables and liabilities; deferred expenses
and accrued income, deferred income and accrued expenses, provisions and reserves, valuation of assets and owned
capital, final report, equity capital (depending on the legal form of the company).
Grading pursuant § 9 according to provision (Part I of the exam regulations).
Auer, B. (2013): Grundkurs Buchführung, 4. Auflage, Wiesbaden
Buchholz, R. (2016): Grundzüge des Jahresabschlusses nach HGB und IFRS, 9. Auflage, München
Kudert, S./ Sorg, P. (2016): Rechnungswesen leicht gemacht, 7. Auflage, Berlin
Mandler, U. (2009): Einführung in den Jahresabschluss und Buchführung, München
Zschenderlein , O. (2015): Buchführung 1 - Grundlagen, 8. Auflage, Herne
- Business Administration (B.A. 2015)
202, 302, SP Controlling