Business and Management Basics

Betriebswirtschaftliche Grundlagen.

Module coordinator


Prof. Dr. Lingnau/ Prof. Dr. Müller-Seitz







Compulsory courses (P) must be completed. Compulsory optional courses (W)


Lecture Introduction to Business and Management


Lecture Financial Accounting



Lecture Introduction to Business and Management (WIW-BWL-EBW-V-1):

·         Principles and boundary conditions of business and management

·         Strategic planning, organizational structures and international business

·         Procurement, logistics and production management

·         Finance and controlling

·         Human resource management

·         Innovation management


Lecture Financial Accounting (WIW-BWL-FBH-V-1):

·         Basic techniques of bookkeeping; inventory

·         Balance sheet and changes therein

·         Booking on various accounts

·         Standard chart of accounts (according to SKR 04); bookings in inventories

·         German v.a.t. system, purchase/ sale with special cases, item withdrawals, deposit

·         Expenditure on personnel, tax payments

·         Securities business, long-term liabilities

·         Receipts and issues of assets

·         Annual financial statement, depreciation / write-downs on assets and debts

·         Preparation of annual financial statements in bookkeeping: time delimitation, inventory differences, tax deferral, main statement of accounts

·         Organization of bookkeeping


Competences and targeted learning outcomes:


Lecture Introduction to Business and Management (WIW-BWL-EBW-V-1):

·         Classifying business and management into the system of science and summarizing the principles and boundary conditions of business and management

·         Analyzing the design of central organizational functions (e.g. procurement, production, marketing, finance and human resources)

·         Understanding and managing the effect of the national and international environment on key business processes and functions

·         Applying and combining key management concepts to analyze business and management issues (e.g. SWOT analysis, ABC analysis, portfolio analysis and analyzing capital requirements)


Lecture Financial Accounting (WIW-BWL-FBH-V-1):

·         Basic techniques of double entry bookkeeping

·         Differentiate the procedures in financial accounting from opening balance to closing balance (preparatory and final)

·         Preparation of the annual financial statements in bookkeeping

·         Accounting records for typical internal and external transactions on the basis of the regulations of the HGB according to SKR 04

·         Formulate common internal and external business transactions as booking records

Recommended or compulsory prerequisites:






The module grading is based on the sum of the achieved points in both partial examinations. 2/3 of the total achievable points are awarded by “Introduction to Business and Management” and 1/3 by “Financial Accounting”


Literature and learning material:


Lecture Introduction to Business and Management (WIW-BWL-EBW-V-1):

·         Weber, W., Kabst, R., Baum, M. (2017). Einführung in die Betriebswirtschaftslehre. 10. Auflage, Gabler Verlag, Wiesbaden


Lecture Financial Accounting (WIW-BWL-FBH-V-1):

  • Lingnau, V.: Studienbuch Finanzbuchhaltung 2018, Ebersdorf 2018.
  • Alternative literature

o    Bieg, H. / Waschbusch, G. (2017): Buchführung, 9. Aufl., Herne 2017.

o    Döring, U. / Buchholz, R. (2018): Buchhaltung und Jahresabschluss, 15. Aufl., Berlin 2018.

o    Hufnagel, W. / Burgfeld, B. (2018): Einführung in die Buchführung und Bilanzierung, 9. Aufl., Herne et al. 2018.

o    Littkemann, J. / Holtrup, M. / Schulte, K. (2016): Buchführung: Grundlagen, Übungen, Klausurvorbereitung, 8. Aufl., Wiesbaden 2016.

o    Möller, H. P. / Hüfner, B / Kettniß, H. (2018).: Buchführung und Finanzberichte, 5. Aufl., München 2018.

o    Müller, U. (2013): Finanzbuchhaltung - vom Geschäftsvorfall bis zum Jahresabschluss, 2. Aufl., Stuttgart 2013.

The module may be part of the following degree programs:


Department of Business Studies and Economics



Compulsory optional






Degree programs offered by other department (only with cooperation agreement)




compulsory optional


Wirtschaftsmathematik Bachelor




No access for students in degree programs not mentioned above!

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