853-0086-00L  Business Administration II

SemesterSpring Semester 2019
LecturersP. Barmettler
Periodicityyearly recurring course
Language of instructionGerman
CommentOnly for Public Policy BA


853-0086-00 VBetriebswirtschaftslehre II2 hrs
Mon13:15-15:00ML F 34 »
P. Barmettler

Catalogue data

AbstractThe course BA II provides an understanding of the principles of Financial Accounting and Financial Reporting. It comprises an introduction to the concept of double-entry accounting, preparation of annual financial statements and financial statement analysis.
The theory conveyed is illustrated with excercises, case studies and examples from business practice.
- Develop thinking in a corporate finance context
- Record transactions and prepare financial statements
- Master tools and methods used for financial statement analysis
ContentI Financial Accounting

- Concept of double-entry accounting
- Accounts, journal and general ledger
- Statement of financial position, income statement
- Trade of goods
- Accruals and deferrals
- Valuation of assets and liabilities
- Hidden reserves

II Financial Reporting

- Preparation of annual financial statements
- Cash flow statement

III Financial statement analysis

- Ratio system
- Interpretation
LiteratureMeyer, Conrad (2017): Finanzielles Rechnungswesen - Einführung mit Beispielen und Aufgaben, 3., überarbeitete Auflage.

Performance assessment

Performance assessment information (valid until the course unit is held again)
Performance assessment as a semester course
ECTS credits3 credits
ExaminersP. Barmettler
Typegraded semester performance
Language of examinationGerman
RepetitionRepetition possible without re-enrolling for the course unit.

Learning materials

LiteratureMeyer, Conrad (2017): Finanzielles Rechnungswesen - Einführung mit Beispielen und Aufgaben, 3. Aufl.
Only public learning materials are listed.


No information on groups available.


PriorityRegistration for the course unit is only possible for the primary target group
Primary target groupPublic Policy BA (853100)

Offered in

Public Policy BachelorRemaining Core Courses of the Bachelor ProgrammeOInformation