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Financial Accounting


Lecturer: Prof. Dr. Klaus Ruhnke


Learning Objectives

This module conveys the necessary skills for the identification, analysis and evaluation of financial accounting problems. A special focus is on the methodology regarding the solution of complex accounting problems primarily in an international context, with the aim of broadening of professional knowledge and methodical capabilities. After completing this module the students will be able to solve selected accounting problems of medium to high complexity as well as find systematic solutions for new problems (interpretation of standards, filling loopholes) and evaluate them properly.


Financial accounting, especially problem solving approaches, treatment of selected topics in individual financial statements and consolidated financial statements and further reporting requirements preferable according to International Financial Reporting Standards (IFRS).





Forms of Teaching and Learning Classrooms Presence in Hours Forms of Active Participation Workload in Hours
Lecture and Tutorial, with additional e-learning units (if required) 3 hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignments on the course content, working on case studies and working with an interactive e-learning system in selected subareas 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 of study covering the following modules of the Bachelor course of study “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 financial statements according to national law (Handelsgesetzbuch, HGB) and IFRS as well as substantial knowledge of accounting policy, managerial accounting and valuation of firms.