751-1101-10L  Finances and Accounting System

SemesterSpring Semester 2021
LecturersC. Müller
Periodicityyearly recurring course
Language of instructionGerman


751-1101-10 GFinanz- und Rechnungswesen2 hrs
Thu08:15-10:00ML H 44 »
C. Müller

Catalogue data

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.

Performance assessment

Performance assessment information (valid until the course unit is held again)
Performance assessment as a semester course
ECTS credits2 credits
ExaminersC. Müller
Typeend-of-semester examination
Language of examinationGerman
RepetitionA repetition date will be offered in the first two weeks of the semester immediately consecutive.

Learning materials

Main linkFinanz- und Rechnungswesen FS 2021
DocumentsSkript Kapitel 5-8
Lösungen zur Aufgabensammlung (Kap 1-3)
UBS AG Bilanz 2018
SNB-Geschäftsbericht 2018
Additional linksZusatzaufgaben Kapitel 3 (Kontenführung)
Only public learning materials are listed.


No information on groups available.


There are no additional restrictions for the registration.

Offered in

Agricultural Sciences BachelorAgricultural EconomicsWInformation
Food Science BachelorFood Science General CoursesWInformation
Environmental Sciences BachelorModule EconomicsWInformation