Christian Müller: Catalogue data in Spring Semester 2021

Name PD Dr. Christian Müller
Name variantsChristian Mueller
Christian Mueller-Kademann
Christian Müller-Kademann
DepartmentEnvironmental Systems Science

751-1101-10LFinances and Accounting System Information 2 credits2GC. Müller
AbstractTo understand accounting and calculation of costs.
ObjectiveAbility to keep accounts and calculate costs
ContentThe 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 notesscript in German
LiteratureMeyer, C., 2012, Betriebswirtschaftliches Rechnungswesen, 3. Überarbeitete Auflage, Schulthess, Zürich.