Principles of Accounting

Faculty

Faculty of Agricultural Science and Landscape Architecture

Version

Version 1 of 20.08.2025.

Module identifier

44B0722

Module level

Bachelor

Language of instruction

German

ECTS credit points and grading

5.0

Module frequency

only winter 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 hoursType of teachingMedia implementationConcretization
60Lecture-
30Practice-
Lecturer independent learning
Workload hoursType of teachingMedia implementationConcretization
20Preparation/follow-up for course work-
25Study of literature-
15Exam preparation-
Graded examination
  • Written examination
Literature

Bürgerliches Gesetzbuch, Handelsgesetzbuch, Abgabenordnung, Umsatzsteuergesetz, Einkommensteuergesetz

Applicability in study programs

  • Applied Plant Biology - Horticulture, Plant Technology
    • Applied Plant Biology - Horticulture, Plant Technology B.Sc. (01.09.2025)

  • Agricultural Technologies
    • Agricultural Technologies B.Sc. (01.09.2025)

  • Agriculture
    • Agriculture B.Sc. (01.09.2025)

    Person responsible for the module
    • Flock, Clemens Hermann Edgar
    Teachers
    • Flock, Clemens Hermann Edgar