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IFRS basierte interne Unternehmensrechnung

IFRS based Managerial Accounting


Lecturer: Kerstin Lopatta 


Learning Objectives

The module conveys the necessary skills for identification, analysis and evaluation of financial and managerial accounting problems. The link between financial and managerial accounting is the main emphasis of this module, requiring the students to integrate their knowledge from both areas in order to identify and analyse the interrelationships. This module will extend the students’ expertise and methodical skills and introduce them to a network directed way of thinking within the field of financial accounting. After completion of the module the students will be able to solve problems of medium and high complexity in the area of financial accounting, approach new problems systematically and to assess them appropriately. 


Financial and managerial accounting, theoretical approaches in financial and managerial accounting, treatment of selected IFRS against the background of managerial accounting, ratio analysis, forecasting taking the final analysis into account.





Forms of Teaching and Learning Classrooms Presence in Hours Forms of Active Participation Workload in Hours
Lecture, Tutorial 3 hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignment on the course content, working on case studies Lecture attendance 30

Preparation and studying of subject matter 45

Tutorial attendance 15

Preparation before and after the tutorial 30

Preparation and taking of exam 30



Language: German or English

Total workload: 150

Module duration: One semester

Module frequency: Every spring semester

Prerequisites: None. Completion of a course covering the following modules of the Bachelor “Business Studies” at the Freie Universität Berlin is strongly recommended; “Basics of Financial Accounting”, “Basics of Managerial Accounting”, “Financial Accounting I” and “Financial Accounting II”. Required is profound knowledge of accounting and the preparation of individual company statements according national law (Handelsgesetzbuch, HGB) and IFRS as well as substantial knowledge of accounting policy, managerial accounting and valuation of firms.