The students to be familiar with the basic relationships of financial accounting, account balancing and cost and management accounting.

In addition to communicating the general principles, the aim here is to enhance the expertise of the students with regard to their core commercial competence in external and internal accounting.

Their ability to recognise the function of external and internal accounting for the entire company and its stakeholder groups is supported by a large number of case studies.  
 

Recordkeeping, accounting (balance sheet), management accounting Principles of financial accounting

• Basic concepts of external accounting
• Principles of balance-sheet policy
• Cost recording and cost allocation
• Contribution margin accounting
• Costing (calculation)
• Standard costing
• Operating income statement