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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.
Methodological Competence
  • Know the central mathematical techniques for economic analysis that are often used in business applications.
  • Understand the economical content of the assumptions used to derive economical laws and describe these assumptions in words and mathematical symbols.
  • Use the concepts discussed in a correct and purposeful way and interpret the results in the context.
  • Use pocket calculators to find the results needed.
  • Apply standard learning techniques in abstract contexts so that they get used to working with scientific publications on their own.
  • Can analyze economic or business cases using mathematical models.
  • Can propose economic laws and check those laws using mathematical techniques.
  • Can critically check the contents of mathematical models while planning economical action or deriving economic laws.
  • Build up skills to argue rationally in a scientific environment.
Professional Competence
  • Know the basic algebraic rules for matrix operations and can point out the differences from the algebra of numbers.
  • Know the basic notions of financial economics.
  • Explain the basic notions of financial economics in different ways.
  • Can graphically demonstrate the solutions of linear equation systems with two unknowns.
  • Use the methods of financial economics in a correct and purposeful way to solve typical problems concerning interest, compounding, time values, annuities, investments, repayments, interest rates and returns.
  • Use matrix calculations to solve problems concerning input-output-analyses and multistep production processes.
  • Use methods to solve linear equation systems systematically.
  • Solve problems of linear optimization graphically or algebraically and interpret the results in the context.
  • Calculate and interpret marginal effects.
  • Use the Lagrange multiplier method to solve nonlinear optimization problems and use the envelope-theorem to interpret the results in the form of a sensitivity analysis.
  • Can derive the geometry of a linear equation system with more than two unknowns.
  • Can interpret the final tableau of the simplex-algorithm in the form of a sensitivity analysis and identify the changes in the solutions if one of the active restrictions changes.
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