Financial Statements
- Faculty
 Faculty of Business Management and Social Sciences
- Version
 Version 1 of 09.01.2025.
- Module identifier
 22B1813
- Module level
 Bachelor
- Language of instruction
 German
- ECTS credit points and grading
 5.0
- Module frequency
 winter and summer term
- Duration
 1 semester
- Overall workload
 The total workload for the module is 150 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
 Lecturer based learning Workload hours Type of teaching Media implementation Concretization 60 Lecture Presence - Lecturer independent learning Workload hours Type of teaching Media implementation Concretization 90 Preparation/follow-up for course work - 
- Graded examination
 - Written examination or
 - Homework / Assignment or
 - oral exam
 
- Literature
 Berkau, C.: Bilanzen, 5. Aufl. Konstanz, München: UTB 2020
Buchholz, Rainer: Internationale Rechnungslegung, 16. Auflage, München: Erich Schmidt 2023
Coenenberg, Adolf G. : Jahreabschluss und Jahreabschlussanalyse: Betriebswirtschaftliche, handelsrechtliche und internationale Grundlagen, 27. Auflage, Stuttgart: Sch?ffer Poeschel 2024
Hufnagel, Wolfgang: Einführung in die Buchführung und Bilanzierung, 10. Auflage, Herne: NWB 2022
- Applicability in study programs
 - Business Law (Bachelor)
 - Business Law, LL.B.
 
- Person responsible for the module
 - Balzer, Heike
 
- Teachers
 - Balzer, Heike