101-0031-04L Business Administration
Semester | Spring Semester 2021 |
Lecturers | J.‑P. Chardonnens |
Periodicity | yearly recurring course |
Language of instruction | German |
Abstract | Introduction to business administration Principles of accounting and financial management Financial planning and capital budgeting of projects Costing systems by corporations |
Objective | Prepare and analyze the financial statements of organizations Understand the major costing systems Establish budget and determine profitability of investment Perform some product calculations |
Content | Overview 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 |