bookkeeping and financial accounting (buchführung und ... · bookkeeping and financial accounting...

Bookkeeping andFinancial Accounting (Buchführung und Externes Rechnungswesen)

Prof. Dr. Bernd GrottelCertified Public Accountant & Tax Advisor

Winter term 2017/18

Organizational issues

© TUM WS 2017/18 – Prof. Dr. Bernd Grottel 3

Organizational issuesYour Team

Prof. Dr. Bernd GrottelWirtschaftsprüfer, SteuerberaterMitglied des VorstandsT +49 89 [email protected]

KPMG Bayerische Treuhandgesellschaft AGGanghoferstraße 2980339 München

Christian DuschlWirtschaftsprüfer, [email protected]

KPMG Bayerische Treuhandgesellschaft AGGanghoferstraße 2980339 München

Technische Universität MünchenArcisstraße 2180333 München

Prof. Dr. Jürgen ErnstbergerProfessor für Externe RechnungslegungT +49 89 [email protected]

Technische Universität MünchenArcisstraße 2180333 München

Mario KeilingMaster of ScienceDoktorandT +49 89 [email protected]

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.


Organizational issuesConcept of the lecture

GermanTrack

EnglishTrack

Relevant for students Lecturer

Externes Rechnungswesen (HGB)JA G HF Grottel

Financial Accounting (IFRS)IFRS E HF Ernstberger

Introduction to Accounting(Einführung in das Rechnungswesen)GL G E HF GrottelNF

Bookkeeping(Buchführung)BF G E HF GrottelNF

Bilanzpolitik und Bilanzanalyse (HGB)BB G HF GrottelNF

Accounting Policy and Financial Statement AnalysisAP E HF NF Ernstberger


OrganisatorischesKonzept der Vorlesung

TED

https://www.accounting.wi.tum.de/fileadmin/w00bsj/www/Aufbau_Modulpruefung_BF_FA_TUM-blau_nach_TUM_Vorlage_V2.jpg

Beginning of the semester

Buchführung (Prof. Grottel)basis lecture for both modules

German(Friday, 20.10.2017-24.11.2017,

14.00-17.15, Audimax)

English(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)(Prof. Grottel)

German(Friday, 01.12.2017-09.02.2018,

14.00-17.15 Audimax)

Financial Accounting (IFRS)(Prof. Ernstberger)

English(Monday, 4.12.2017-05.02.2018, 08.00-11.15, Theresianum 0602)

End of the semester: MC-Exam (120 Minutes)

Module examination„ Buchführung und Rechnungswesen"

WI001059

Module examination„ Financial Accounting"

WI001059_E

OR

OR


OrganisatorischesVorlesungs- 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


Übung JA (3) Freitag 12.01.2018 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


OrganisatorischesVorlesungs- 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 AP x Montag 22.01.2018 08:00-11:15 Theresianum 602




Organizational issuesHandouts

Handouts will be provided on Moodle: Prerequisite for Moodle access: Enrollment for class via TUMonline (note that changes

might take several hours)



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



Select the Module “Buchführung und Externes Rechnungswesen”. If you have problems, please contact Mario Keiling ([email protected]).

Ggf. a


Organizational issuesLecturio

To watch video recordings, you have to log on to Lecturio using your TUM-E-Mail address


Organizational issuesChapters of the lecture (English Track) at a glance

EnglishTrack

Relevant for students Lecturer

Financial Accounting (IFRS)IFRS E HF Ernstberger

Introduction to AccountingGL E HF GrottelNF

BookkeepingBF E HF GrottelNF

Accounting Policy and Financial Statement AnalysisAP E HF NF Ernstberger


Organizational issuesDetailed lecture content (English-Track)

Introduction to AccountingGL

1 Basics of business accounting2 Basics of financial accounting

BookkeepingBF

1 Introduction2 Basic concepts of bookkeeping3 Basic concepts of year-end closings4 Business transcation entries (content of tutorial)

Financial Accounting (IFRS)IFRS

To be presented in the lecture

Accounting Policy and Financial Statement AnalysisAP

To be presented in the lecture


Organizational issuesStructure of each chapter

Theory Representation of most relevant theoretical concepts and linking to respective regulation.

Control-questions Content repetition using multiple-choice questions in self-study.

Case-Studies

Consolidation of content using small cases which will be partially discussed in the tutorials. For the module BF, a separate case will be discussed during the tutorial. Preparation is absolutely necessary!


Organizational issuesRecommended readings

Basicliterature

• Buchholz, Rainer:Grundzüge des Jahresabschlusses nach HGB und IFRS, 9. Aufl., München 2016.

• Meyer, Claus:Bilanzierung nach Handels- und Steuerrecht, 28. Auflage, Herne 2017.

Additional literature

• 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.

• Coenenberg, Adolf G.: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.


Organizational issuesInformation 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 „AccountingPolicy and Financial Statement Analysis [IFRS]” (AP) are assigned to the module“Bookkeeping”.

The chapter “Financial Accounting [IFRS]” (IFRS) ) is allocated in addition to themodule “Financial Accounting”.

Bear in mind content selection for HF (6 ECTS) and NF (3 ECTS) – see previousslides.

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).


Only the Legal rules of the Germancommercial code („Handelsgesetzbuch(HGB)“, Beck-Texte in dtv is allowed, app.5,90 €

(ISBN of the 60th edition: 978-3423050029 ornewer)

Otherwise just see:www.gesetze-im-internet.de

Note:The legal texts from Wirtschaftsprivatrecht 1und 2 (Nomos), the GmbHG or other legaltexts are not allowed. Only older editions ofthe HGB (publisher: Beck in dtv) arepermitted. Please note that changes in thelegal texts may occur. Within this course thecurrent edition is used.

Organizational issuesRequired legal text


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.

Organizational issuesRules for annotation for the legal texts

√


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.

MC

More information on the chair‘s website FAQ!

Organizational issuesFAQ


Organizational issuesAnd 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.

LECTURER

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