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Business 4: Business, Economics & Financing

level of course unit


Learning outcomes of course unit

In the area of accounting, the students
- can explain the basic terms and sub-areas of accounting
- are able to apply basic legal provisions of VAT law
- can recognize, check, and process receipts and record and file them in a revenue and expenditure account
- are able to explain the tasks of cost accounting and name sub-areas of cost accounting
- are able to use cost accounting as a basis for pricing

In the area of business administration, the students
- know different legal forms of companies
- can apply various instruments for investment decisions
- can draft a business plan

In the field of economics, the students
- can define and explain economic principles
- can classify and assess microeconomic and macroeconomic decisions
- can assess different economic systems and economic orders
- know the basics of network economics

prerequisites and co-requisites


course contents

- Fundamentals of accounting
- Revenue and expenditure accounting
- Tasks of cost accounting
- Cost accounting Pricing: Purchase, difference and sales costing, actual cost accounting

Business administration:
- Business basics (company, company name, company register, legal forms, sales contracts and their laws)
- Equity financing, restructuring financing, debt financing, modern types of financing
- Business plan incl. financial plan
- Strategic management: Planning and analyses
- Static and dynamic methods of investment calculation

- Fundamentals of economics
- Market theory and price theory
- Fundamentals of microeconomics, macroeconomics, network economics
- GDP, HDI, inflation, deflation, stagflation

recommended or required reading

- Buchholz, L./ Gerhards, R. (2016): Internes Rechnungswesen, Kosten- und Leistungsrechnung, Betriebsstatistik und Planungsrechnung
- Deimel, K./ Erdmann, G./ Isemann, R./ Müller, S. (2017): Kostenrechnung, Das Lehrbuch für Bachelor, Master und Praktiker
- Coenenberg, A.G./ Haller, A./ Et. Al. (2018): Einführung in das Rechnungswesen: Grundlagen der Buchführung und Bilanzierung, 7. Aufl.
- Pindyck, R. S., & Rubinfeld, D. L. (2018). Mikroökonomie. Pearson Deutschland GmbH
- Varian, H. R. (2014). Grundzüge der Mikroökonomik. Walter de Gruyter GmbH & Co KG.Deutschland GmbH.
- Kahneman, D. (2012). Schnelles Denken, langsames Denken. Siedler Verlag.
- Blanchard, O. / Illing, G.: Makroökonomie, 8. Aufl.
- Vahs, D./ Schäfer-Kunz, J. (2015): Einführung in die Betriebswirtschaftslehre, 7. Aufl.
- Thommen, J.-P./ Achleitner, A.-K./ et. Al. (2017): Allgemeine Betriebswirtschaftslehre: Umfassende Einführung aus managementorientierter Sicht, 8. Aufl.
- Schweitzer, M./ Baumeister, A. (2015): Allgemeine Betriebswirtschaftslehre, 11. Aufl.
- Hutzschenreuter, T. (2015): Allgemeine Betriebswirtschaftslehre, 6. Aufl.

assessment methods and criteria

Final exam

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number of ECTS credits allocated


eLearning quota in percent


course-hours-per-week (chw)


planned learning activities and teaching methods

Presentation, group work, presentation and discussion

semester/trimester when the course unit is delivered


name of lecturer(s)


course unit code


type of course unit

integrated lecture

mode of delivery


work placement(s)