Principles of Financial and Management Accounting

Undergraduate / Graduate Course, Ruhr University Bochum, 2020

  • Lecturer: Dr. Bonse
  • Language: German
  • Credits: 5CP
  • Examination: 100 % Written Exam (90 Minutes)

Course Description

The aim of the lecture is to provide students from non-business studies with basic knowledge of the various areas of management accounting/controlling. Based on a delineation of the different subareas of management accounting/controlling, the lecture introduces the basics from the areas of annual financial statement preparation and analysis, cost and performance accounting as well as investment accounting and financing.


  1. Overview of Financial and Management Accounting
  2. Annual financial statements and analysis
    1. Tasks of the annual financial statements
    2. Legal basis of the annual financial statements
    3. Computing units of the annual financial statements
    4. Contents of the balance sheet and income statement
    5. Analysing the annual financial statement
  3. Cost and performance accounting
    1. Tasks of cost and activity accounting
    2. Cost element accounting
    3. Cost centre accounting
    4. Cost Unit accounting
    5. Contribution margin accounting
  4. Investment appraisal
    1. Introduction to investment appraisal
    2. Static investment appraisal
    3. Dynamic investment appraisal