Externes Rechnungswesen


Lecturer: Anton Zhyzhyl


Terms, slides and other organizational matters:

moodle platform of the Bauhaus-Universitaet Weimar



The regulation on obligatoric accounting based on german HGB will be analyzed as the firtst. The content is considering documentation and corporate governace matters, the goals behind, the contents and the tools. The basic principles of the double-entry accounting system will be considered as next. Students achieve practical knowledge about the implementation of the booking procedure with different account types. Further there will be some cases solved, where we are going in-depth of the balance sheet structure according to german HGB. Here we begin with long-term and short-term assets and continue with equity and debt, considerig the cashflow and the income statement matters in this context.

By the end of the course students should be able to implement the business accounting rules and procedures on different cases and to analyse the accounting information.