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Professional Competence
  • kennen die Aufgaben, Funktionen und die Methodik der doppelten Buchhaltung und geben Erfolgsauswirkungen von Buchungssätzen wieder.
  • verstehen die doppelte Buchhaltung als System von Eröffnungs-, laufenden und Abschlussbuchungen unter Berücksichtigung von Um- und Nachbuchungen zum Abschlussstichtag und können einen einfachen Jahresabschluss (mit und ohne Abschlusstabelle) erstellen.
  • wenden die doppelte Buchhaltung auf konkrete Sachverhalte an und erstellen einen (einfachen) Jahresabschluss mit zweifacher Erfolgsmittlung.
  • analysieren konkrete Sachverhalte auf ihre Relevanz für die doppelte Buchhaltung, identifizieren Bewertungsprobleme im Bereich des Anlagevermögens, Umlaufvermögens, der Rechnungsabgrenzungen, der Rückstellungen und der Verbindlichkeiten.
  • erarbeiten Lösungsvorschläge auf Basis vorgegebener Problemstellungen bzw auf Basis sich ergebender Fragestellungen seitens der Mitstudenten im Rahmen der Buchhaltung und der Grundlagen der Bilanzierung
  • beurteilen unterschiedliche Buchhaltungstechniken auf ihre Vorteilhaftigkeit bzw Praxistauglichkeit und können Vernetzungen des Finanz- und Rechnungswesens mit anderen Fächern erkennen und darstellen.
Personal Competence
  • Listen carefully, read and repeat, practice until they understand the logic and mathematics the models are based upon.
  • Work together and motivate other students who tend to give up as a reaction to the difficulty of mathematical problems.
  • Take responsibility and organize/explain solutions to others
Social Competence
  • Understand and critically discuss the arguments of fellow students.
  • Work on financial decision making problems and solve mini cases as well as examples in small groups and discuss them in front of class.
  • Evaluate the solutions of fellow students, explain carefully why they might be seen as right or wrong.
  • Understand the flaws and problems of fellow students, react on critical discussion without being offended.
  • React to other opinions and solutions and defend their own solution without being offended.
Methodological Competence
(* =/cf. CEFR Niveau C1)
  • understand extended and unstructured speech
  • understand unstructured speech, also in non-standard dialects
  • understand long and complex factual and literary texts
  • express yourself fluently and spontaneously and flexibly without much obvious hesitation
  • present clearly structured descriptions of complex subjects
  • formulate ideas and opinions precisely
  • express different perspectives, highlight importance
  • relate own statements to those of other speakers
  • select a style and communication techniques according to the audience and cultural context
  • Evaluate work according to a set of criteria
  • Review personal performance in order to establish a reflective learning cycle
Professional Competence
  • Name features, backgrounds and implications of international English
  • Apply characteristics of academic writing in English to a longer piece of writing
  • Apply suitable (oral) communication techniques to international communicative contexts
  • Expand their Business English skills
  • Analyse personal and others' performance according to feedback criteria
  • Review personal performance in order to establish a reflective learning cycle
Personal Competence
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Social Competence
  • build awareness of different communication settings and genres
  • adapt to different communication settings and genres
Methodological Competence
(*CEFR Niveau B2/C1)
  • understand extended speech
  • appreciate different perspectives
  • use language fluently, spontaneously and flexibly for social and professional purposes
  • present detailed descriptions integrating sub-themes
  • write clearly structured texts on a wide range of subjects highlighting key ideas
  • relate own statements to those of other speakers
Professional Competence
  • Name some key characteristics of academic writing in English
  • Apply key features of academic writing in English to a series of texts
  • Expand their Business English skills
  • Apply suitable (oral) communication techniques to specific communicative contexts
  • Analyze personal and peer performance according to feedback criteria
  • Develop and review strategies for language learning
  • Review personal performance
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
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