101-0031-04L  Business Administration

SemesterSpring Semester 2021
LecturersJ.‑P. Chardonnens
Periodicityyearly recurring course
Language of instructionGerman


AbstractIntroduction to business administration
Principles of accounting and financial management
Financial planning and capital budgeting of projects
Costing systems by corporations
ObjectivePrepare and analyze the financial statements of organizations
Understand the major costing systems
Establish budget and determine profitability of investment
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