The goal of the course is to present students the basics of financial accounting and financial statement analysis. The course comprises three main parts. The first part deals with the fundamentals and institutions of financial accounting. The second part focuses on specific accounting rules under International Financial Reporting Standards (IFRS). The third part covers topics related to financial statement analysis.
Harrison Jr., W.T., C.T. Horngren, C.W. Thomas, W.M. Tietz and T. Suwardy (2017): Financial Accounting (IFRS), 11th edition, Pearson Education. Relevant chapters and additional material will be announced throughout the course.
Klausur (120 min) oder Teilnahmeschein, siehe Regelungen auf https://www.wiwi.hu-berlin.de/de/studium/sb/studium/ueberfachlicher-wahlpflichtbereich
Changed exam form in WS 2020/21: 6 exercise sheets during the semester + written exam (90 min)