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Personal Competence
  • Tolerate differing mindsets or solutions
  • Learn to communicate openly within your group and within the large audience
  • Develop a mindset of proactivity, curiosity and reflection ability
  • Differentiate important from unimportant information in a situation under time pressure
  • Justify your solutions and judgments within your team
Social Competence
  • Perceive and prescind thoughts and arguments from fellow students during class discussions.
  • Work jointly in groups on the solution of case studies.
  • Evaluate the results of fellow students compared to their own results.
  • Perceive new or alternative methods of resolution of fellow students and interrelate those to their own.
  • Represent and defend their own solution against criticism.
Methodological Competence
  • Describe the fundamental aspects of start-up compared to corporate entrepreneurship.
  • Define and interpret the prerequisites of these strategies.
  • Apply fundamental models of (Corporate) Entrepreneurship towards new situations.
  • Compare alternative models and approaches of (Corporate) Entrepreneurship, identify similarities and differences.
  • Determine different strategies and approaches of (Corporate) Entrepreneurship and evaluate those.
  • Judge if certain models resp. approaches of (Corporate) Entrepreneurship are applicable in concrete situations and choose the most appropriate ones.
Professional Competence
  • Know the relevant building blocks of Entrepreneurship & Family Firm Research, Corporate Entrepreneurship and Innovation Management and their instruments; know how to measure Corporate Entrepreneurship related to its performance advantages; know the concepts on how to create a company with the spirit of Corporate Entrepreneurship.
  • Understand the most important influencing factors for taking entrepreneurial decisions in either new or established enterprises, as well as in family firms.
  • Apply the instruments of (Corporate) Entrepreneurship correctly under different contexts.
  • Identify the constitutive influencing factors on entrepreneurial behavior and endeavors, regardless of company type, firm or size.
  • Develop appropriate entrepreneurial strategies according to the respective firm type and environment.
  • Evaluate entrepreneurial strategies and their applicability in different market situations.
Personal Competence
  • Perceive their own learning ability and willingness to learn.
  • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
  • Take on responsibility through self-discipline, flexibility and target orientation.
  • Are characterized by their full commitment, duteousness and reliability.
  • Represent their independence and self-motivation and thereby positively influence their determination to be top performers.
Personal Competence
  • Perceive their own learning ability and willingness to learn.
  • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
  • Take on responsibility through self-discipline, flexibility and target orientation.
  • Are characterized by their full commitment, duteousness and reliability.
  • Represent their independence and self-motivation and thereby positively influence their determination to be top performers.
Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work within self-study.
  • Assess suggestions for solutions from fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and ability to co-operate.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce bookkeeping techniques in terms of posting records together with account representations.
  • Understand the work techniques of double-entry bookkeeping, as well as the meaning of subject-specific modes of expression and are able to reconstruct the underlying situation when posting records (reading of posting records).
  • Are able to solve bookkeeping problems, execute income recognition, calculate VAT-burdens, utilize different valuation methods and create a (simple) end-of-year report.
  • Analyze concrete situations for their relevance to financial accounting and compare alternative posting or income recognition techniques.
  • Record the two income recognition techniques (direct and indirect income recognition)
  • Evaluate and assess their own work based on jointly compiled or given solutions.
Professional Competence
  • Know the exercises, functions and methodology of double-entry accounting and report on effects of booking records.
  • Understand double-entry accounting as a system of opening, day-to-day and closing bookings, considering re-posts and follow-up posts as for the balance sheet date, and are able to create a simple end-of-year report (with and without a final table).
  • Apply double-entry accounting in concrete cases and create a (simple) end-of-year report with double income statements.
  • Analyze concrete situations for their relevance to double-entry bookkeeping, identify valuation problems in the scope of fixed assets, current assets, deferrals, accruals and liabilities.
  • Develop proposals for solutions based on given problems or based on questions arising on the part of fellow students in the bookkeeping course relevant to the basics of accounting.
  • Assess different accounting techniques concerning their advantageousness or practicality and are able to recognize and describe interconnections between accounting and other subjects.
Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work in self-study.
  • Assess suggestions for solutions by fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and cooperation skills.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
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