Warning! The directory is not yet complete and will be amended until the beginning of the term.
040050 VK IM/KFK EUR: Group Accounting (2009S)
Continuous assessment of course work
Labels
VB: Mi. 22.04.2009 19:00 -20:00 HS 4
Klausur: Fr. 29.5.2009, 8:00-10:00 HS 4Neue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"
Klausur: Fr. 29.5.2009, 8:00-10:00 HS 4Neue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 09.02.2009 09:00 to Su 22.02.2009 23:59
- Registration is open from Th 26.02.2009 09:00 to Fr 27.02.2009 23:59
- Deregistration possible until Sa 14.03.2009 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Wednesday 22.04. 19:00 - 20:00 Hörsaal 4
- Thursday 07.05. 14:00 - 19:00 Hörsaal 8
- Friday 08.05. 08:00 - 13:30 Hörsaal 8
- Thursday 14.05. 13:00 - 18:00 Hörsaal 7
- Friday 15.05. 08:00 - 13:30 Hörsaal 8
- Friday 29.05. 08:00 - 10:00 Hörsaal 4
Information
Aims, contents and method of the course
Assessment and permitted materials
Major course assessment:
Intermediate exam (multiple choice 50 %) and written final exam (50 %).
Intermediate exam (multiple choice 50 %) and written final exam (50 %).
Minimum requirements and assessment criteria
Examination topics
Reading list
Recommended reading:
Information following
Information following
Association in the course directory
Last modified: Mo 07.09.2020 15:28
The course is part of the Module "International Accounting" and can be used for Bachelor or Master studies.Registration:
Via Univis in assigning credit points (limited number of participants).
New Curricula: Precondition for the registration is the completion of the Modules "Betriebswirtschaft-liches Rechnungswesen" and "Privatrecht".Contents:
Basics of group accounting (definition of a group, kinds of groups, legal obligation and basis of consolidation), consolidation methods (full consolidation, proportional consolidation, equity method) and consolidation steps (capital consolidation, consolidation of intra-group receivables and liabilities, consolidation of intra-group expenses and revenues, elimination of intra-group profits).