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 ...
Bookkeeping and
Financial Accounting
(Buchführung und
Externes Rechnungswesen)
Prof. Dr. Bernd Grottel
Certified Public Accountant & Tax Advisor

Winter term 2017/18
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
Organizational issues
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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
Bookkeeping and Financial Accounting (Buchführung und Externes Rechnungswesen) - Prof. Dr. Bernd Grottel Certified Public Accountant & Tax Advisor ...
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                                                  9
Organizational 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                                                 10
Organizational 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                                                     11
Organizational 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                                                    12
Organizational 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                                      13
Organizational 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                                                                               15
Organizational 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                                                                                     16
Organizational 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                                                      17
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  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                                                   18
Organizational 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                                                                                    19
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  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                                                       21
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