General information

Course name	Lecture: 07-BA37-110-02 Accounting and Accounts
Subtitle
Course number	07-BA37-110-02
Semester	WiSe 2025/2026
Current number of participants	722
Home institute	Wirtschaftswissenschaft
Courses type	Lecture in category Teaching
First date	Tuesday, 21.10.2025 10:00 - 12:00, Room: HS 2010 (Großer Hörsaal)
Type/Form
Englischsprachige Veranstaltung	Nein
ECTS points	6/9

Lecturers

Tutors

Rooms and times

HS 2010 (Großer Hörsaal): Tuesday: 10:00 - 12:00, weekly (12x)

Module assignments

Comment/Description

Students will know the most important reporting instruments, the norms governing the reporting process and the pertaining definitions. Students can apply their knowledge to practical cases, can prepare basic reporting instruments and can evaluate them. Students are further familiar with the most important definitions of IFRS accounting. They can reproduce the pertaining accounting rules, can apply them to real-world cases and are able to draw up reporting instruments. The most familiar problems of financial reports are known and can be identified for single events.

content:
- Introduction
- Double entry book-keeping
- General IFRS valuation rules
- Fundamental reporting problems (immaterial and material assets, current assets such as debtors and stocks, liabilities)
- Gains, profits and losses
- Statement of changes in equity
- Cash flow statement

Registration mode

After enrolment, participants will manually be selected.

Potential participants are given additional information before enroling to the course.

Admissible user domains:

hs-bremen.de

Lecture: 07-BA37-110-02 Accounting and Accounts - Details