Intendierte Lernergebnisse
Critically analysis and description of the role of financial reporting in business environment (10%)Developing a sense of accuracy and attention to detail, a cultivation of such character traits as neatness, concentration and perseverance, an appreciation of financial statements as a form of communication and a confidence in reading them (10%)Critically analysis and description of the role of financial reporting in business environment (20%)Acquaintance with general accounting categories and their scope in financial statements; Understanding the environment where accounting information have occurred; Developing students’ skills and competences in understanding and usage of financial statements for business decision making (20%)Developing students’awareness of the need for accounting usage in business practice as a ‘’language of contemporary business’’ (10%)A positive attitude towards:(a) ethical behaviour, (b) profit motive, (c) entrepreneurship,(d) innovation and technological development; and an ability to look at issues in their business, to acquire appropriate problem solving skills and to make sound judgements. (10%)Become familiar with reading and understanding basic financial statements and will encourage initiative and develop in each student self-reliance, mental organization, clear and logical thinking, mental agility, critical skills, planning habits, methods of investigation and processes whereby accuracy can be ensured. (20%)
Lehrmethodik inkl. Einsatz von eLearning-Tools
Lectures (with the encouragement of student participation and engagement)Solving tasks (mathematical and statistical)Studying teaching materials (case studies, research papers, official publications…)Critical review (written or oral presentation)Discussions in class
Inhalt/e
What is accounting and basic characteristics of accountingBasic financial statements – balance sheet (asset, equity and liabilities)Basic financial statements – income statement (revenues, expenses and the difference)Basic financial statements – cash flow statement (inflow and outflow of money, direct and indirect method)Basic financial statements – statement on changes in equity and notes