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University of Oldenburg
28.02.2024 07:07:10
wir021 - Double Entry Bookkeeping & Financial Statements under German Law (HGB) (Complete module description)
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Module label Double Entry Bookkeeping & Financial Statements under German Law (HGB)
Module abbreviation wir021
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Economics)
Applicability of the module
  • Bachelor's Programme Business Administration and Law (Bachelor) > Basiscurriculum Wirtschaftswissenschaften
  • Bachelor's Programme Business Informatics (Bachelor) > Aufbaucurriculum - Pflichtbereich
  • Bachelor's Programme Comparative and European Law (Bachelor) > Module
  • Bachelor's Programme Economics and Business Administration (Bachelor) > Basismodule
  • Bachelor's Programme Mathematics (Bachelor) > Nebenfachmodule
  • Bachelor's Programme Sustainability Economics (Bachelor) > Wahlpflichtbereich
  • Dual-Subject Bachelor's Programme Economics and Business Administration (Bachelor) > Basismodule
  • Master's Programme Computing Science (Master) > Module aus anderen Studiengängen
Responsible persons
  • Lehrenden, Die im Modul (authorised to take exams)
Skills to be acquired in this module
1. understand financial accounting as the basis of corporate data and bookkeeping
2. gain comprehensive knowledge of main accounting areas such as procurement, sales, HR, inventory, tax, provisions etc.
3. obtain basic knowledge about annual report process of single entities.
Module contents
The main objective of this module is to give the students an overview of the double entry bookkeeping as well as the link between financial accounting, balance sheet and income statement. The acquisition of basis knowledge of the corporate accountancy stands in the foreground, for example, how organizations manage the bookkeeping, legal basis of the annual accounts, creating an inventory, content of accounting and income statement.
Recommended reading
Coenenberg et al. (2014): Einführung in das Rechnungswesen (5. Aufl.), Schäffer-Poeschel, Stuttgart.
Döring, U. & Buchholz, R. (2015): Buchhaltung und Jahresabschluss (14. Aufl.), Erich Schmidt, Berlin.

An additional script is provided.
Language of instruction German
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Type of course Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Tutorial 2 WiSe 28
Total module attendance time 56 h
Examination Examination times Type of examination
Final exam of module
at the end of the semester
final exam