Grundlagen des betrieblichen Rechnungswesens, Inventur und Inventar, Buchungsarten (Bestandsbuchung, Erfolgsbuchungen, Privat-Buchungen, Verbuchung des Warenverkehrs, Rechnungsausgleich unter Berücksichtigung von Warenrücksendungen, Rabatten und Skonti, Erfolgsermittlung, Belegorganisation, Systematik und Verbuchung der Umsatzsteuer, Verbuchung sonstiger laufender Geschäftsfälle im Handels- und Produktionsbetrieb, Lohn- und Gehaltsverbuchung, Debitoren- und Kreditoren-Buchhaltung, Buchungsprobleme des Anlagevermögens (planmässige Abschreibung, ausserplanmässige Abschreibung, Zuschreibung, Sonderformen der Abschreibung, Anlagenverzeichnis), Buchungsprobleme des Umlaufvermögens (Wareneinsatzermittlungsarten, Arten der Forderungsbewertung, Bestandsveränderungen), Rechnungsabgrenzungen, Rückstellungen, Verbindlichkeiten, Problematik stiller Reserven (Bildung bzw Aufdeckung).

This module is designed as a capstone course, thereby linking diverse aspects of Business Administration and Management, particularly in the intersection of Strategic Management and Entrepreneurship, such as the field of new venture strategy, global competition, and rapidly changing environments. In addition the implications on strategy formation, implementation, and execution are considered, thereby covering both competitive and cooperative strategies. That is, firms as well as alliances, business groups, and interfirm networks - are considered.
Students learn and practice how to analyze a strategic situation in an entrepreneurial context, how to identify and choose a superior competitive position, and finally how to create the organizational context to make the chosen strategy work.
In the module we are concerned not only with the understanding and application of concepts, but also with the development of critical thinking skills as well as systems thinking. Thus, whenever possible we will attempt to identify 1) the potential for application and/or 2) the actual application of the concepts with respect to strategy and entrepreneurship. This will provide insight regarding how to fine tune a strategy program in order to effectively run an organization.

The objectives of this course are:

• to explore conceptual frameworks and models which will assist students to analyze competitive situations as well as strategic dilemmas and gain insight into the intersection between strategy and entrepreneurship,
• to reflect on diverse (conceptual and philosophical) approaches to strategy and to identify differences in impact,
• to help students acquire experience in dealing with strategic issues,
• to analyze and interpret information and act accordingly upon this information,
• to understand strategic problems and challenges in starting an innovative new venture and to understand the perils of pre-configuring a large, complicated, novel firm infrastructure,
• to work effectively and efficiently in teams,
• to continuously take decisions under time pressure, under high levels of uncertainty, and within partially unknown competition,
• to learn to deal with unexpected feedback from the (virtual) market and business environment and to react upon those in a timely manner.

The students' command of the relevant underlying theories and concepts and the development of critical thinking skills are facilitated in the context of
1) class discussion/activities and
2) the venture strategy simulation game.

Class discussions / activities are aimed at:
1) further explaining material,
2) providing examples of concepts, and/or
3) providing new perspectives to reflect the approaches taken
4) fostering the students in defining the information they need from Consultants and Support they need from Coaches.

The management simulation provides students with the opportunity to test their management knowledge in teams across a broad spectrum of areas. It also forces students in their on-going decision making on strategy, marketing, manufacturing, accounting, business partner negotiations, profitability analysis and others.

• The backbone of the course is the simulation Marketplace Live (http://www.marketplace-live.com/simulations/venture-strategy.php). - The licence fee for each student is USD 50,-
• In addition there will be sessions with "consultants" and "coaches". It is the students duty to make best use of this "external" resources.

The following conditions need to be met prior to registering for the module:
Successful completion of English I

Starting with a short history, the course introduces the principles, concepts and driving forces of sustainable development as well as factors militating against it. The course proceeds to draw on insights from institutional and environmental economics, gender studies and economic sociology to unravel the multiple issues of sustainability and its relevance for key players. Particular emphasis will be laid on the role of innovation and diverse economic and political agents to redefine economic goals and formulate strategies for sustainability.
In summary, the course will enable students to debate critically the economic and technological dimensions and institutional imperatives of sustainable development. It will also enable them to evaluate the changes that industrial development and technological advancement have brought about to the way of life and the environment, and how such changes can be channeled through different institutional set-ups and governance towards more sustainability.

The course is designed on the basis of collaborative learning that involves a high degree of interaction among students to clarify their own understanding, build upon each other's contributions, sift out meanings, ask and answer questions.

The following conditions need to be met prior to registering for the module:
Successful completion of English I

Im Modul „Office Applications“ werden grundlegende Fragestellungen der betrieblichen Informationsverarbeitung behandelt, insbesondere am Beispiel kleiner und mittlerer Unternehmen (KMUs). In Fallstudien werden die Lehrinhalte praktisch angewendet. Zu den wesentlichen Lerninhalten zählen: Betriebliches Dokumentenmanagement (am Beispiel von Microsoft Sharepoint), Grundlagen des Datenmanagements und der Webentwicklung (am Beispiel von Microsoft Access und WordPress),Textverarbeitung und Tabellenkalkulation (am Beispiel von Microsoft Office), IT-gestütztes Projektmanagement (am Beispiel von Microsoft Project), Grundlagen der Programmierung (am Beispiel von Visual Basic for Applications)

The following conditions need to be met prior to registering for the module:
Successful completion of English I

• Importance and impact of technology and innovation management (on society, on industry, importance of strategy)
• Industry dynamics of technological innovation (sources of innovation, types and patterns, standards battles and design dominance, timing of entry)
• Formulating of technological innovation strategy (definition of the organization's strategic direction, choosing innovation projects, collaboration strategies, protecting of innovation)
• Implementing of technological innovation strategy (organization for innovation, managing the new product development process, managing the new product development teams, crafting a deployment strategy)

Interactive lecture with discussion, exercises and case studies

At the end of the module, the students are able to describe the meaning of technology and innovation management. They can define the functions, characteristics and goals of technological innovation management. They have the ability to explain the importance of technological innovation management especially for industry. They are able to evaluate business strategies, particularly with regard to drawbacks and opportunities for innovations. The students remember the opportunities for the organization of innovation, understand the innovation process and are able to analyse innovation processes for simple examples out of industry. The students have the ability to explain the potential for conflicts within the innovation process.

Voraussetzung für die Anmeldung zum Modul:

• erfolgreicher Abschluss von English I
• erfolgreicher Abschluss von weiteren Modulen des 1. Regelstudienjahres im Umfang von weiteren 45 Credits.

Risk Management:

• Identification, measuring and controlling financial risks.
• Classes of Risk
• Hedging strategies
• The risk management process

Financial Institutions:

• Importance and roles of the main actors on capital and financial markets, basic knowledge of finance intermediation, regulation of banks.
• Financial Intermediation
• Bank regulation

Current Topics in Financial Services:

• Understand and analyze current topics in financial services in one of the three offered specialization parts (Finance, Law or Tax).

Voraussetzung für die Anmeldung zum Modul:

• erfolgreicher Abschluss von English I
• erfolgreicher Abschluss von weiteren Modulen des 1. Regelstudienjahres im Umfang von weiteren 45 Credits.

Fundamentals of online trading (esp. e-commerce), economical, legal and ethical aspects of e-commerce. Business models differentiation of Business-to-Business (B2B) and Business-to-Consumers (B2C), architectures and functionalities (especially marketing, security and payment systems), technologies (intranet, extranets, web shops, collaboration systems and social media), e-government, case study

Voraussetzung für die Anmeldung zum Modul:

• erfolgreicher Abschluss von English I
• erfolgreicher Abschluss von weiteren Modulen des 1. Regelstudienjahres im Umfang von weiteren 45 Credits.

• Konkretisierung und Bearbeiten eines Forschungsproblems, ausgedrückt anhand einer Forschungsfrage.
• Entwicklung einer Problemlösung zur definierten Forschungsfrage anhand der wissenschaftlichen Methodik des Faches.
• Eigenständige Literaturrecherche
• Auswertung, Diskussion und Abgrenzung der Literatur.
• Diskussion mit dem Gutachter über methodische und inhaltliche Fragen zur Lösung der Forschungsfrage.
• Eigenständiges Verfassen einer wissenschaftlichen Arbeit
• Präsentation des eigenen Forschungsvorhabens und der Ergebnisse.
• Verteidigung der Thesis und Fachdiskussion mit der Prüfungskommission.

Voraussetzung für die Anmeldung zum Modul:

• erfolgreicher Abschluss des Moduls Research Methods

Bachelorthesis: 70% (schriftlich)
Präsentation und Verteidigung: 30% (mündlich vor Gremium)

Die Anmeldung zu Präsentation und Verteidigung erfolgt nach positiv beurteilter Bachelorthesis durch die Studienverwaltung.
Präsentation und Verteidigung finden voraussichtlich im Zeitraum von 30.06.14 - 04.07.2014 statt. Es ist dies die letzte Prüfungswoche.