ACC512 - Advanced Accounting I: Individual Accounts

Original title

ACC512 - Jahresabschluss

Language of instruction


Course Description

In this course the purposes and norm-setting processes of the German GAAP will be presented. The aim is to provide students with a comprehensive insight in the most important accounting issues according to the German GAAP. We will cover capitalization norms with tangible and intangible assets as well as revenue recognition. Furthermore, passivation norms, non-financial liabilities and deferrals will be  discussed. Costs of acquisition and production, depreciation, amortisation and impairment of assets as well as the valuation of liabilities will be the subjects of the section on valuation norms.

Further information

Please contact Matthias Backes, M.Sc. for further information on the course or visit the German website.

Access to Examination Records

Usually, you have the opportunity to look at your past exams for the course "ACC512 - Advanced Accounting I: Individual Accounts" (first, alternate and second examination date) at the beginning of each following semester. In order to register for accessing your past exams, please contact the responsible academic staff member.


Course materials can be found on ILIAS.