311007 BWL IV (V) (SoSe 2002)
Short comment
Contents, comment
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1. Grundlagen
2. Basiselemente der Bilanzierung
2.1 Ansatzkriterien
2.2 Bewertungskriterien
2.3 Ausweiskriterien (Gliederungsaspekte)3. Der Einzelabschluss
3.1 Bilanzierung des Anlagevermögens
3.2 Bilanzierung des Umlaufvermögens
3.3. Bilanzierung des Fremdkapitals
3.4 Bilanzierung des Eigenkapitals
3.5 Gewinn- und Verlustrechnung (GuV)4. Grundlagen des Konzernabschlusses
5. Ergänzungsrechnungen
5.1 Kapitalrechnung
5.2 Segmentberichterstattung6. Anhang, Lagebericht und Zwischenberich
7. Jahresabschlussanalyse
7.1 Finanzwirtschaftliche Bilananalyse
7.2 Analyse der Ertragskraft (performance)
Bibliography
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Coenenberg, A.G. (2000), Jahresabschluss und Jahresabschlussanalyse, 17. Aufl., Landsberg/Lech
Alexander, D. and Ch. Nobes (2001), Financial Accounting, Pearson Education, Harlow
Baetge, J., Kirsch, H.J., S. Thiele (2001), Bilanzen, 5. Aufl., IDW-Verlag, Düsseldorf
Teaching staff
Dates ( Calendar view )
| Frequency | Weekday | Time | Format / Place | Period | |
|---|---|---|---|---|---|
| every two weeks | Mi | 10-12 | Unpublished | 15.04.-19.07.2002 | |
| weekly | Do | 10-12 | Unpublished | 15.04.-19.07.2002 |
Subject assignments
| Degree programme/academic programme | Validity | Variant | Subdivision | Status | Semester | LP | |
|---|---|---|---|---|---|---|---|
| Betriebswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | Pflicht | GS | ||||
| Volkswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | Pflicht | GS | ||||
| Wirtschaftswissenschaften / Magister | Nebenfach | Wahlpflicht | HS |
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- Faculty of Business Administration and Economics
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