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- Category Business Administration
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Students should be able to prepare annual financial statements and management reports in accordance with HGB and IFRS, assess the appropriateness of the regulations and develop them further if necessary.
The following course/module was developed at the TU Bergakademie Freiberg.
Learning outcomes / Competencies:
- Purposes of accounting and principles of the annual financial statements
- Recognition, disclosure and measurement in the balance sheet
- Preparation of the income statement and statement of comprehensive income
- Notes and management report
Prof. Dr. Silvia Rogler
AccountingProfessur Allgemeine BWL, insbesondere Rechnungswesen und Controlling
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