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Methodological Competence
  • geben die Grundtypen finanzwirtschaftlicher Modelle wieder
  • erläutern und interpretieren die Annahmen in diesen Modellen
  • wenden grundlegende Modelle im Bereich der Finanzwirtschaft auf neue Situationen an,
  • berechnen Zeitwerte beliebig strukturierter Zahlungsströme
  • vergleichen alternative Finanzierungsformen, identifizieren Ähnlichkeiten
  • erfassen die Konzepte der arbitragefreien Bewertung sowie der Bewertung über Erwartungswerte
  • beurteilen, ob bestimmte Bewertungsmodelle in konkreten Situationen anwendbar sind und wählen geeignete Modelle in idealtypischen Situationen aus
Professional Competence
  • kennen die wichtigsten Instrumente der Unternehmensfinanzierung sowie Grundtypen von Derivaten
  • verstehen die wichtigsten Verfahren der Investitionsrechnung unter Sicherheit und unter Risiko,
  • erläutern die Funktionsweise der wichtigsten Finanzkontrakte,
  • verstehen die theoretischen Grundlagen von Entscheidungen von Entscheidungen unter Risiko,
  • beschreiben die wichtigsten Unternehmensbewertungsmodelle
  • berechnen Kapitalwert, Internen Zinssatz (Rendite) und Annuität,
  • erstellen Gewinn-/Verlustdiagramme aus Kontraktbeschreibungen,
  • wenden Zinsstrukturkurven korrekt an
  • identifizieren die Bestandteile von zusammengesetzten Zahlungsströmen,
  • decken die Grundtypen von Finanzinstrumenten in hybriden Finanzierungsformen auf,
  • analysieren die finanziellen Auswirkungen unternehmerischer Entscheidungen
  • entwickeln neue Finanzprodukte aus Basisbausteinen,
  • konstruieren Gesamtpositionen in Gewinn-/Verlustdiagrammen
  • bewerten Investitionsprojekte und beurteilen deren Vorteilhaftigkeit,
  • beurteilen die Vorteilhaftigkeit von Finanzierungsformen in idealtypischen Situationen,
  • beurteilen die Eignung von derivativen Finanzinstrumenten für einfache Einsatzzwecke,
  • bewerten Derivate in einfachen Modellen,
  • ermitteln Unternehmenswerte in einfachen Settings
Professional Competence
  • Know the tasks, functions and methodology of accounting and report on effects of booking records.
  • Understand accounting as a supplement in the context between commercial and tax provisions, and are able to explain differences between financial statements of different legal forms of businesses (individual companies, partnerships, corporations).
  • Analyze concrete situations for their relevance to accounting, identify valuation problems in the scope of fixed assets, current assets, deferrals, accruals and liabilities.
  • Develop proposals based on given problems or based on questions arising on the part of fellow students in the bookkeeping and accounting course.
  • Assess different accounting techniques concerning their advantageousness or practicality and are able to recognize and describe interconnections between accounting and other subjects
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.
Personal Competence
  • Notice their own learning aptitude and willingness to learn new things.
  • Communicate autonomously, reflect their own actions carefully and are able to assess themselves realistically.
  • Assume responsibility because of their self-discipline and flexibility.
  • Advance their enthusiasm and affect their willingness to learn new things.
Social Competence
  • Listen carefully to understand and interpret the arguments of the lecturer and fellow students.
  • Interpret arguments and facts during presentations of the lecturer and fellow students and react with critical questions. Improve communication skills by debating their point of view in discussions during the lecture.
  • Organize group work.
  • understand other opinions and solutions and are able integrate those into their own approaches.
Methodological Competence
  • Are aware of sources of information regarding financial markets, financial institutions, financial assets and clients.
  • Know how to find the sources of law (statutes etc.) and the relevant literature databases.
  • Understand the implementation of financial models for analysing financial markets, institutions and clients.
  • Solve practical cases by interpreting the sources of law.
  • Develop abilities to analyse the needs and constraints of clients in the private banking business and assess the suitability of different products.
  • Are able to construe the corresponding sources of law.
  • Seek differences and convergences of instruments to manage assets.
  • Create concepts to establish and organize the different instruments to manage assets by interpreting the corresponding sources of law.
  • Evaluate the clients' needs with regard to risk/return and assess the suitability of investment products, strategies and asset allocations.
  • Decide practical cases by construing the corresponding sources of law in the scope of due diligence, financial supervision and the different asset management instruments.
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