853-0086-00L  Business Administration II

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


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.
ObjectiveObjectives:
- 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.