| Number | Title | ECTS | Hours | Lecturers |
|---|
| 751-1101-10L | Finances and Accounting System  | 2 credits | 2G | C. Müller |
| Abstract | To understand accounting and calculation of costs. |
| Learning objective | Ability to keep accounts and calculate costs |
| Content | The course includes the steps of establishing and evaluation of financial accounting, including balance sheet, income statement and double-entry accounting. Furthermore, cash flow statement and financial ratios are discussed. Finally, management accounting including cost accounting and cost-performance analysis are presented. The course includes exercises. |
| Lecture notes | script in German |
| Literature | Meyer, C., 2012, Betriebswirtschaftliches Rechnungswesen, 3. Überarbeitete Auflage, Schulthess, Zürich. |
