Study Guide

Objective

The student can make various business entries and prepare the financial statements. The student knows the contents of the financial statements. The student familiarises him/herself with accounting regulations

Content

Accounting and balancing the accounts
Financial statements
Accounting exercises
Accounting regulations

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

The students are able to interpret the legal theoretical framework of bookkeeping and financial statements and other sources of good bookkeeping. They are able to use bookkeeping techniques and models in their work independently and can assess them critically while working in a team to develop its work and team spirit.

Assessment criteria, good (3)

The students are able to interpret the legal theoretical framework of bookkeeping and financial statements. They are able to use bookkeeping techniques and models in their work independently while working to achieve common goals in groups and teams.

Assessment criteria, satisfactory (1)

The students are able to recognise the theoretical framework of bookkeeping and financial statements. They are able to use bookkeeping techniques and models in their work under supervision while being able to work as part of a group.

Prerequisites

University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)