312500 Besteuerung und Rechnungswesen (V) (SoSe 2005)
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Contents, comment
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Inhalt/Kommentar:
Grundlagen der Bilanzierung, Bewertungsgrundsätze, steuerfreie Rücklagen, Rückstellungen, Vermögensvergleich, Einnahmeüberschußrechnung, Bilanzberichtigung und -änderung.
Requirements for participation, required level
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Voraussetzungen/Vorkenntnisse:
Zum Verständnis der Inhalte sind Kenntnisse der verschiedenen Steuerarten, wie z.B. im Rahmen der Vorlesung "Grundzüge der Besteuerung" erworben werden können, notwendig.
Bibliography
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Literatur:
1) Tiedtke, Einkommensteuer und Bilanzsteuerrecht, neueste Auflage
2) Federmann, Bilanzierung nach Handelsrecht und Steuerrecht, neueste Auflage
Teaching staff
Dates ( Calendar view )
| Frequency | Weekday | Time | Format / Place | Period |
|---|
Examinations
| Date | Time | Format / Room | Comment about examination |
|---|
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Subject assignments
| Degree programme/academic programme | Validity | Variant | Subdivision | Status | Semester | LP | |
|---|---|---|---|---|---|---|---|
| Betriebswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | B2; B5; WP02; WP04; WP17 | Wahl | 4 | HS | ||
| Frauenstudien | (Enrollment until SoSe 2015) | ||||||
| Studieren ab 50 | |||||||
| Volkswirtschaftslehre / Diplom | (Enrollment until SoSe 2005) | V5; WP01; WP02; WP04; WP17 | Wahl | 4 | HS | ||
| Wirtschaftswissenschaften / Bachelor | (Enrollment until SoSe 2005) | Nebenfach | Modul W1; Modul W2; Modul W5; Modul W6; Modul W8 | Wahl | 5. 6. | 4 |
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No eLearning offering available
- Address:
- SS2005_312500@ekvv.uni-bielefeld.de
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- Notes:
- Additional notes on the electronic mailing lists
- Last update basic details/teaching staff:
- Friday, December 11, 2015
- Last update times:
- Thursday, September 26, 2013
- Last update rooms:
- Monday, February 28, 2005
- Type(s) / SWS (hours per week per semester)
- lecture (V) / 2
- Department
- Faculty of Business Administration and Economics
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- https://ekvv.uni-bielefeld.de/kvv_publ/publ/vd?id=1116555
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- ECTS points
- 4
- (Also refer to the credit information in connection with the subject assignments)
- ID
- 1116555
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