Warning! The directory is not yet complete and will be amended until the beginning of the term.
040050 VK IM/KFK EUR: Group Accounting (2010S)
Continuous assessment of course work
Labels
VB: Mo. 22.03.2010, 19:00-20:00 HS 4
Klausur: Fr. 11.06.2010, 09:00-11:00 HS 8Neue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"Achtung Mitbeleger und ordentlich Studierende, die von einer fremden Universität kommen: Gleichwertige Vorkenntnisse sind nachzuweisen!
Klausur: Fr. 11.06.2010, 09:00-11:00 HS 8Neue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"Achtung Mitbeleger und ordentlich Studierende, die von einer fremden Universität kommen: Gleichwertige Vorkenntnisse sind nachzuweisen!
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 08.02.2010 06:00 to Th 18.02.2010 16:00
- Registration is open from We 24.02.2010 13:00 to Fr 26.02.2010 16:00
- Deregistration possible until Su 14.03.2010 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Monday 22.03. 19:00 - 20:00 Hörsaal 4
- Wednesday 26.05. 14:00 - 19:00 Hörsaal 7
- Thursday 27.05. 09:00 - 14:00 Seminarraum 3
- Friday 28.05. 14:00 - 19:30 Hörsaal 7
- Monday 31.05. 09:00 - 14:00 Hörsaal 12
- Friday 11.06. 09:00 - 11:00 Hörsaal 8
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:Script of the course in the current print run: Hahold M., Konzernrechnungslegung (available in Facultas-Shop); further reading is indicated in the script.
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).