101-0031-02L  Business Administration

SemesterAutumn Semester 2018
LecturersJ.‑P. Chardonnens
Periodicityyearly recurring course
Language of instructionGerman
CommentRemark: Students BSc Civil Engineering (StR2014) are not allowed to assign to 101-0031-02, but have to assign 101-0031-04 in spring semester (2. Sem).


AbstractIntroduction to business administration
Principles of accounting and financial management
Financial planning and capital budgeting of projects
Costing systems by corporations
Learning objectivePrepare and analyze the financial statements of organizations
Establish budget and determine profitability of investment
Understand the major costing systems
Perform some product calculations
ContentOverview in business administration

Financial Accounting
- Balance sheet, income statement
- Accounts, double-entry bookkeeping
- Year-end closing and financial statements

Financial Management
- Financial statement analysis
- Financial planning
- Investment decisions

Management Accounting
- Full costing and marginal costing
- Product costing
- Management decisions