01-14-0003

Bilanzierung

FB01 Rechts- und Wirtschaftswissenschaften · 3 CP (estimated from SWS) · Offered in WiSe 2026/27, WiSe 2025/26

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Weekly sessions

Thu13:30–15:10S101/A1 · Vorlesung und Übung
Fri15:20–17:00S101/A1 · Vorlesung und Übung

Parts

01-14-0003-vuLecture with exercise2 contact h/week

Language: Deutsch
Taught by: Prof. Dr. oec. publ. Nina Schwaiger

Course content

Grundlagen der handelsrechtlichen Rechnungslegung, Bilanztheorien, Rechnungslegungszwecke, Buchführung, Inventur und Inventar, Bilanzansatz und Bewertung von Vermögensgegenständen und Schulden, Gewinn- und Verlustrechnung, Anhang, Lagebericht.

Exam dates

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