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RWTH Aachen University

Einführung in das Rechnungswesen

RWTH Aachen University via iversity

This course may be unavailable.


In the course "Accounting and Management Accounting" you learn the language of the commercial company. To read financial reports, understand and interpret. You can prepare cost accounting decisions, evaluate products and analyze cost variances. So you can look entrepreneurial both in the past and in the future. The content of the course covers the entire fabric a comprehensive introduction to accounting (internal and external accounting), as taught in many universities and colleges in Germany.

In connection with the RWTH-MOOC "Introduction to Business Administration" by Prof. Frank Piller it provides an excellent introduction to the economics and gives you the necessary practical knowledge and vocabulary in order to have a say in their studies or profession can - on the basis of a better understanding, what modern management is.

Part of "bookkeeping" 
purposes and outcomes of corporate financial records, measurement of equity and changes in equity, double entry system, treatment of relevant events during the billing period, determination of financial reports

Part of "Management Accounting":
problems of cost and revenue calculations, cost type, cost center and cost unit accounting, invoices for the control of assets, decision-oriented bills, budgeting and variance calculation

As a special feature, it is to the event, a game plan, so you can deepen course content playing in your company.

What will I learn in this course

After successful completion you master the basics of business accounting as a commercial language of business. You know your way around basic questions of accounting from as well as in the field of management accounting. You can set up financial reports, perform the double-entry bookkeeping and costs using the internal accounting documented, plan and monitor. So that you are able to analyze economically sound decisions.

What prior knowledge do I need?

Participation is possible without any special knowledge.


Module  Topic

Module 1: Introduction and illustration of changes in equity 
by October 14, 2014 Lecture on October 27, 2014

Module 2: Double-entry bookkeeping and accounting of transactions
by October 28, 2014 lecture on November 10, 2014

Module 3: bookings at the end of the accounting period and theses
videos on November 11, 2014 Lecture on November 24, 2014

Module 4: Introduction to management accounting
by November 25, 2014 Lecture on 8 December 2014

Module 5: Cost Object Controlling
Videos on December 2, 2014 Lecture on December 15, 2014

Module 6: Cost and Cost Accounting
Videos on December 16, 2014, lecture on January 12, 2015

Module 7: Corporate management, budgeting and cost variances
videos on 13 January 2015 lecture on January 26, 2015

Taught by

Dr. Peter Letmathe


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