104-019-IO2 Group Accounting and Group Controlling
Study program: | Controlling (M.A.) |
Academic level and semester: | Master, 1st semester |
ECTS credits/workload per semester: | 3 / 75 |
Contact hours per week/contact hours per semester: | 2 / 25 |
Type/Teaching method: | Lecture |
| Language of instruction: | English |
Frequency: | Winter semester |
Lecturer: | Prof. Dr. Daniela Fischer |
Content: | This course deals with the following topics: Group of companies and tasks of a group controller Group statement of financial position Group statement of profit or loss Traditional and value based Key Performance Indicators Group Budgets Transfer prices in groups of companies |
Textbooks: | Mahony/MacLochlainn: Consolidated Dinancial Statements 2nd edition, CharteredAccountants Ireland 2013• Clendon: A students´s guise to Goup Account, 2nd edition, Kaplan Publishing 2013• Weber/Schäffer: Introduction to Controlling, Schäffer Poeschel 2008• Horngren et.al.: Introduction to Mangement Accounting, Pearson 2011 |
Recommended for: | Undergraduates, graduates |
Prerequisites: | Background in Business/Economics, Finance/Accounting/Management (at least intermediate level) |
Restrictions: | number of undergraduates is limited to 10 |
Assessment: | Written exam |