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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
  • lernen das selbstständige Initiieren von Projekten
  • können andere Fachperspektiven bewusst einnehmen
  • können verbindliche Standards professioneller mündlicher und schriftlicher Kommunikation kennen, verstehen und anwenden
  • können wissenschaftliche Erkenntnisse angemessen in projektbezogene Situationen und Kontexte übertragen und einbringen
  • können eigenes Problemlöseverhalten reflektieren und selbst regulieren
Social Competence
  • lernen das Arbeiten im Team
  • können im interdisziplinären Kontext adressatenbezogen kommunizieren
Methodological Competence
  • erstellen einen Antrag
  • entwickeln Ideen
  • kennen und verstehen Faktoren erfolgreicher Einzel- oder Teamarbeit und können Methoden und Regeln erfolgreicher Einzel- oder Teamarbeit in die Praxis umsetzen
  • recherchieren Projektthemenbezogen in Datenbanken, Internet und in der Bibliothek
  • können komplexe Texte kritisch lesen und analysieren, Strukturen erkennen und Widersprüche aufdecken sowie Fakten von Interpretationen unterscheiden
  • übersetzen ihre Idee in die Praxis
  • stellen ihr Projekt visuell dar und kommunizieren es in Sprache und Schrift verständlich
  • können sachgerechte und zielgruppenspezifische Präsentation von Projektinhalten erstellen und durchführen
  • überprüfen die Darstellungsmethode und stimmen diese auf ihr Projekt ab
  • setzten sich rückblickend mit dem Prozess auseinander
  • können Projektergebnisse nach wissenschaftlichen Kriterien dokumentieren, gliedern und aufbereiten (Projektdokumentation, Abschlussbericht, Abschlusspräsentation)
Professional Competence
  • Writing an application
  • Developing ideas and concepts
  • Know and understand factors of successful individual or team work as well as put methods and rules of successful individual or team work into practice.
  • Research on project-related data in the internet and in the library.
  • Read and analyse complex texts critically, recognise structures, uncover contradictions and distinguish facts from interpretation.
  • Visualise a project by intelligibly communicating it
  • Adjust the presentation format to the project
  • Self-evaluate the project
  • Production of project documentation
  • Create and execute appropriate and target group-specific presentations of the project.
  • Structure and process project results according to scientific criteria (project documentation, final report, final presentation).
Personal Competence
  • Listen carefully, read and repeat, practice until they understand the logic and mathematics behind models.
  • Work together and motivate students who tend to give up as a reaction to the difficulty of mathematical problems.
  • Take responsibility and organize/explain solutions to others who have problems and tend to give up.
Personal Competence
  • Internalize the use of standard learning and working techniques to learn on their own.
Social Competence
  • Appreciate the skill to argue rationally in a scientific environment.
  • Cooperate while working out problems or while preparing themselves for the final exam.
  • Judge arguments critically, considering whether they are sound, reasonable and consistent.
  • Argue in a precise and rational way in their comments.
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