international management studies at the HIB

Module Description

Module Code	BM 120
Module Title	Accounting
Academic level	Level 1
Credit value	5
Instruction	German
Pre-requisites	---
Co-requisites	---
Rationale for Module	This is an introductory module that acquaints students with the fundamentals of financial and cost accounting in relation to its documentation, information and control function. Students learn to relate the various types of accounting data to one another and to report the results. Additionally students practice the use of basic business mathematical techniques, including descriptive statistics. Teaching, learning and assessment involves the use of practical exercises and short case studies.