LFU:online

At the end of this lecture students will be able to read balance sheets, income statements, as well as cash flow statements and understand how they describe a company's activities: Moreover, students will be able to draw up an annual financial statement.

Deepening the knowledge covered in the lecture by means of numerical examples and case studies.

Lectures, case studies, as well as discussions

One written exam will be used for the assessment in the proseminar.

Wagenhofer, A., Bilanzierung und Bilanzanalyse – Eine Einführung, Linde Verlag, 13. Auflage;

Bitzyk P., Steckel R., Der Jahresabschluss - Einzelabschluss nach dem UGB, Orac-Wirtschaftsskripten, LexisNexis, neueste Auflage 2019.

according to curriculum