Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor Winter term 2017/18
Organizational issues
Organizational issues
Your Team
Prof. Dr. Bernd Grottel Prof. Dr. Jürgen Ernstberger
Wirtschaftsprüfer, Steuerberater
Mitglied des Vorstands Professor für Externe Rechnungslegung
T +49 89 28644-5110 T +49 89 289-23233
bgrottel@kpmg.com orga.accounting@wi.tum.de
KPMG Bayerische Treuhandgesellschaft AG Technische Universität München
Ganghoferstraße 29 Arcisstraße 21
80339 München 80333 München
Christian Duschl Mario Keiling
Wirtschaftsprüfer, Steuerberater Master of Science
Partner Doktorand
orga.accounting@wi.tum.de T +49 89 289-23259
orga.accounting@wi.tum.de
KPMG Bayerische Treuhandgesellschaft AG Technische Universität München
Ganghoferstraße 29 Arcisstraße 21
80339 München 80333 München
Bitte beachten: Auf der Website des Lehrstuhls
befindet sich eine FAQ-Liste. Emails mit Fragen,
die in der FAQ-Liste behandelt worden sind,
werden nicht beantwortet.
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 3
Organizational issues
Concept of the lecture
German English Relevant
Lecturer
Track Track for students
Introduction to Accounting
GL G E HF NF Grottel
(Einführung in das Rechnungswesen)
Bookkeeping
BF G E HF NF Grottel
(Buchführung)
JA Externes Rechnungswesen (HGB) G HF Grottel
IFRS Financial Accounting (IFRS) E HF Ernstberger
BB Bilanzpolitik und Bilanzanalyse (HGB) G HF NF Grottel
Accounting Policy and Financial
AP E HF NF Ernstberger
Statement Analysis
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 4
Organisatorisches TED
Konzept der Vorlesung
Beginning of the semester
Buchführung (Prof. Grottel)
basis lecture for both modules
German English
(Friday, 20.10.2017-24.11.2017,
14.00-17.15, Audimax)
OR (Monday, 16.10.2017-27.11.2017,
08.00-11.15, Theresianum 0602)
Decision
(From 48th calender week; 27.11 – 01.12)
Ext. Rechnungswesen (HGB) Financial Accounting (IFRS)
(Prof. Grottel) (Prof. Ernstberger)
German OR English
(Friday, 01.12.2017-09.02.2018, (Monday, 4.12.2017-05.02.2018,
14.00-17.15 Audimax) 08.00-11.15, Theresianum 0602)
End of the semester: MC-Exam (120 Minutes)
Module examination Module examination
„ Buchführung und Rechnungswesen" „ Financial Accounting"
WI001059 WI001059_E
https://www.accounting.wi.tum.de/fileadmin/w00bsj/www/Aufbau_Modulpruefung_BF_FA_TUM-blau_nach_TUM_Vorlage_V2.jpg
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 5
Organisatorisches Vorlesungs- und Übungstermine 2017/2018 (German track) Art Modul 3 ECTS Tag Datum Uhrzeit Raum Vorlesung GL x Freitag 20.10.2017 14:00-17:15 Audimax Vorlesung BF (1) x Freitag 27.10.2017 14:00-17:15 Audimax Vorlesung BF (2) x Freitag 03.11.2017 14:00-17:15 Audimax Übung GL/BF (1) x Freitag 10.11.2017 15:00-18:15 HS 1200 (Carl von Linde) Übung BF (2) x Freitag 17.11.2017 14:00-17:15 Audimax Übung BF (3) x Freitag 24.11.2017 15:00-18:15 HS 1200 (Carl von Linde) Vorlesung JA (1) Freitag 01.12.2017 14:00-17:15 HS 1200 (Carl von Linde) Übung JA (1) Freitag 08.12.2017 14:00-17:15 Audimax Vorlesung JA (2) Freitag 15.12.2017 14:00-17:15 Audimax Vorlesung JA (3) Freitag 22.12.2017 14:00-17:15 Audimax Übung JA (3) Freitag 12.01.2018 14:00-17:15 Audimax Vorlesung JA (4) Freitag 19.01.2018 14:00-17:15 Audimax Vorlesung BB x Freitag 02.02.2018 14:00-17:15 Audimax Vorlesung BB x Freitag 09.02.2018 14:00-17:15 Audimax © TUM WS 2017/18 – Prof. Dr. Bernd Grottel 6
Organisatorisches Vorlesungs- und Übungstermine 2017/2018 (English track) Art Modul 3 ECTS Tag Datum Uhrzeit Raum Vorlesung GL x Montag 16.10.2017 08:00-11:15 Theresianum 602 Vorlesung BF (1) x Montag 23.10.2017 08:00-11:15 Theresianum 602 Vorlesung BF (2) x Montag 30.10.2017 08:00-11:15 Theresianum 602 Übung GL/BF (1) x Montag 06.11.2017 08:00-11:15 Theresianum 602 Übung BF (2) x Montag 13.11.2017 08:00-11:15 Theresianum 602 Übung BF (3) x Montag 27.11.2017 08:00-11:15 Theresianum 602 Vorlesung/Übung IFRS Montag 04.12.2017 08:00-11:15 Theresianum 602 Vorlesung/Übung IFRS Montag 11.12.2017 08:00-11:15 Theresianum 602 Vorlesung/Übung IFRS Montag 18.12.2017 08:00-11:15 Theresianum 602 Vorlesung/Übung IFRS Montag 08.01.2018 08:00-11:15 Theresianum 602 Vorlesung/Übung IFRS Montag 15.01.2018 08:00-11:15 Theresianum 602 Vorlesung/Übung AP x Montag 22.01.2018 08:00-11:15 Theresianum 602 Vorlesung/Übung AP x Montag 29.01.2018 08:00-11:15 Theresianum 602 Vorlesung/Übung AP x Montag 05.02.2018 08:00-11:15 Theresianum 602 © TUM WS 2017/18 – Prof. Dr. Bernd Grottel 7
Organizational issues
Handouts
Handouts will be provided on Moodle:
Prerequisite for Moodle access: Enrollment for class via TUMonline (note that changes
might take several hours)
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 8
Organizational issues
Handouts
Sign up via https://www.moodle.tum.de/. On this page, select “Ich habe eine TUM-
Kennung” and then proceed with TUM-E-Mail address and password.
You will then be taken to your personal section (“Meine Kursübersicht”).
Link to handbook
of Moodle for
students
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 9Organizational issues
Handouts
Select the Module “Buchführung und Externes Rechnungswesen”. Ggf. a
If you have problems, please contact Mario Keiling (orga.accounting@wi.tum.de).
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 10Organizational issues
Lecturio
To watch video recordings, you have to log on to Lecturio using your TUM-E-Mail address
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 11Organizational issues
Chapters of the lecture (English Track) at a glance
English Relevant
Lecturer
Track for students
GL Introduction to Accounting E HF NF Grottel
BF Bookkeeping E HF NF Grottel
IFRS Financial Accounting (IFRS) E HF Ernstberger
Accounting Policy and Financial
AP E HF NF Ernstberger
Statement Analysis
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 12Organizational issues
Detailed lecture content (English-Track)
GL Introduction to Accounting
1 Basics of business accounting
2 Basics of financial accounting
BF Bookkeeping
1 Introduction
2 Basic concepts of bookkeeping
3 Basic concepts of year-end closings
4 Business transcation entries (content of tutorial)
IFRS Financial Accounting (IFRS)
To be presented in the lecture
AP Accounting Policy and Financial Statement Analysis
To be presented in the lecture
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 13Organizational issues
Structure of each chapter
Representation of most relevant theoretical concepts and linking to
Theory
respective regulation.
Control-
Content repetition using multiple-choice questions in self-study.
questions
Consolidation of content using small cases which will be partially discussed
Case- in the tutorials. For the module BF, a separate case will be discussed during
Studies the tutorial.
Preparation is absolutely necessary!
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 15Organizational issues
Recommended readings
• Buchholz, Rainer:
Basic Grundzüge des Jahresabschlusses nach HGB und IFRS, 9. Aufl., München 2016.
literature • Meyer, Claus:
Bilanzierung nach Handels- und Steuerrecht, 28. Auflage, Herne 2017.
• Hüttche, Tobias:
Rechnungslegung – Bilanzierung und Bewertung nach HGB und IFRS im Einzel- und
Konzernabschluss, 3. vollständig überarbeitete Aufl., München 2010.
• Wöhe, Günter:
Einführung in die Allgemeine Betriebswirtschaftslehre, 26. überarbeitete und
aktualisierte Aufl., München 2016.
Additional
• Coenenberg, Adolf G.:
literature
Jahresabschluss und Jahresabschlussanalyse – betriebswirtschaftliche,
handelsrechtliche steuerrechtliche und internationale Grundlagen – HGB, IAS/IFRS,
US-GAAP, DRS, 24. überarbeitete Aufl., Stuttgart 2016.
• Döring, Ulrich / Buchholz, Rainer:
Buchhaltung und Jahresabschluss, 14. neu bearbeitete und erweiterte Auflage, Berlin
2015.
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 16Organizational issues
Information on the exam
Exam date for Bachelor (German and English Track): tbd.
Exam date for Master (Financial Accounting): 27. tbd.
Exam enrollment: Bachelor (WI001059_e) : tbd.; Master (Financial Accounting (MiM): tbd.
The exam consists of multiple-choice-questions on the different topics of lecture and
tutorial. English track participants receive English MC-questions.
Exam content English track:
The chapters „Introduction to accounting” (GL), „Bookkeeping” (BF) and „Accounting
Policy and Financial Statement Analysis [IFRS]” (AP) are assigned to the module
“Bookkeeping”.
The chapter “Financial Accounting [IFRS]” (IFRS) ) is allocated in addition to the
module “Financial Accounting”.
Bear in mind content selection for HF (6 ECTS) and NF (3 ECTS) – see previous
slides.
In the exam, the modules „Bookkeeping“ and „Financial Accounting“ are weighted 50%-
50%.
Allowed for the exam: non-programmable calculator and HGB (Legal rules of the German
commercial code).
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 17Organizational issues
Required legal text
Only the Legal rules of the German
commercial code („Handelsgesetzbuch
(HGB)“, Beck-Texte in dtv is allowed, app.
5,90 €
(ISBN of the 60th edition: 978-3423050029 or
newer)
Otherwise just see:
www.gesetze-im-internet.de
Note:
The legal texts from Wirtschaftsprivatrecht 1
und 2 (Nomos), the GmbHG or other legal
texts are not allowed. Only older editions of
the HGB (publisher: Beck in dtv) are
permitted. Please note that changes in the
legal texts may occur. Within this course the
current edition is used.
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 18Organizational issues
Rules for annotation for the legal texts
Permitted:
- Underlinings and colored indications of all kind
√ - Usage of post-it notes as a content list. It is just allowed to write the
paragraph number, where the note is positioned and the symbol §
(no headings, no words, no references to other paragraph
numbers)
Not permitted:
- Notes within the legal text: no letters, no numbers or other signs
(even when using a pencil [Bleistift])
- References to other paragraphs on the post-it notes. Notes of
paragraph headings or other words on the post-its
When breaking the aforementioned rules the legal text will be removed within the exam and one will be graded 5,0. Also,
the usual disciplinary actions (in case of serious violations up to exmatriculation) are applied.
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 19Organizational issues MC FAQ Is the (partial-)exam going to consist of multiple choice questions only? Yes. Which chapters are assigned to which module? English Track: The chapters „Introduction to accounting (GL)“, „Bookkeeping (BF)“ and „Accounting policy and financial statement analysis „AP“ will be assigned to the module „Bookkeeping“. The chapters on „Financial Accounting (IFRS)“ will be assigned to the module „Financial accounting“ In the exam, what is the balance between the modules „Bookkeeping“ and „Financial accounting“ 50%-50%. Is the lecture going to be recorded via lecturio? Yes. Are there any mock-exams to prepare for the exam? No. However, the multiple choice questions exactly resemble what can be expected in the exam. Are slides and tasks with the annotation „Exkurs“ relevant for the exam? No. More information on the chair‘s website FAQ! © TUM WS 2017/18 – Prof. Dr. Bernd Grottel 20
Organizational issues LECTURER
And what does the Oktoberfest have to do with the lecture?
The students getting the best 10 grades on the final exam (if necessary: random draw) will
receive an invitation to the Oktoberfest next year.
© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 21Sie können auch lesen
