wir021 - Double Entry Bookkeeping & Financial Statements under German Law (HGB) (Complete module description)

Module label	Double Entry Bookkeeping & Financial Statements under German Law (HGB)
Module code	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	Sextroh, Christoph (module responsibility) Lehrenden, Die im Modul (authorised to take exams)
Prerequisites	none
Skills to be acquired in this module	Participants… 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.
Links	http://www.uni-oldenburg.de/accounting/
Language of instruction	German
Duration (semesters)	1 Semester
Module frequency	jährlich
Module capacity	unlimited

Type of course	SWS	Frequency	Workload of compulsory attendance
Lecture	2		28
Tutorial	2	WiSe	28
Total module attendance time			56 h

Examination	Prüfungszeiten	Type of examination
Final exam of module	at the end of the semester	final exam