Curricula

Objective

The student can independently take care of the bookkeeping of a company and can take legal provisions into consideration. Based on the financial statements which he/she has produced, the student can analyze the factors which have influenced the financial standing of the company. He/she can record special questions related to financing, accrual and profit distribution, as well as produce financial statements for an SME.

Content

The course contents cover the following topics: e.g. essential entries concerning financing and changes of capital, entries of value added taxation, financial accounts of small and medium-sized companies, bookkeeping act and decree and generally accepted bookkeeping principles.

Qualifications

Principles of bookkeeping, financial statement and taxation.

Assessment criteria, satisfactory (1)

0 (Fail): The course is failed if the student does not attain the minimum requirements of the course.

1 (Fair): The student can draw up bookkeeping and financial statements of a small or medium sized company almost without mistakes with a lot of assistance. He or she masters some parts of accounting acts and norms.

2 (Satisfactory): The student can draw up the bookkeeping and financial statements of a small or medium sized company almost without mistakes when tutored. He/she masters some of the main parts of accounting acts and norms.

Assessment criteria, good (3)

3 (Good): The student can draw up the bookkeeping and financial statements of a small or medium sized company almost without mistakes but needs tutoring. He/she masters the essential parts of accounting acts and norms.

4 (Very Good): The student can independently, responsibly and almost without mistakes draw up the bookkeeping and financial statements of a small or medium sized company. He/she masters the essential parts of accounting acts and norms.

Assessment criteria, excellent (5)

5 (Excellent): The student can independently and responsibly draw up the bookkeeping and financial statements of a small or medium sized company. He/she masters the accounting acts and norms.