📋 Program Hakkında
The module 'Fundamentals of External Accounting' focuses on teaching students the technique of double-entry bookkeeping. After successful completion, students will be able to form accounting records for important business transactions and describe their effects on company profit and assets. The course covers preparation, reading, and interpretation of balance sheets according to HGB regulations, as well as recognition and valuation options. Topics include introduction to managerial accounting, fundamentals of annual financial statements, double-entry accounting system, current entries, sub-areas of accounting, and preparatory closing entries. The teaching format includes course lectures, exercises, and case studies, with assessment through a written exam.
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