• Classification of accounting in the enterprise
• Basic principles: differentiation of current and inventory values, accounting obligation, balancing sheet, stocktaking and inventory, profit-neutral and profit-affecting bookings
• Private bookings
• Accounting principles and booking techniques of common business transactions in companies (goods transactions, sales tax, acquisition and production costs, down payments, wages and salaries)
• Preparation and compilation of annual financial statements (depreciation of fixed assets (scheduled/unscheduled) and current assets (general and receivables depreciation), accruals and deferrals, provisions
• Profit calculation total cost of sales method (including bookings) by the example of an industrial company (with inventory changes)
• Main financial statement overview
• Principles of proper bookkeeping and accounting

Each newest ed.:
Wüstemann, Jens: Buchführung case by case, Frankfurt.
Wöltje, Jörg: Buchführung Schritt für Schritt, München. Wöhe, G./Kußmaul, H.: Grundzüge der Buchführung und Bilanztechnik, Munich.

• Acquisition of business vocabulary through topics such as management and leadership, sales, marketing, start-ups, commerce, finance and accounting, and business ethics, among others
• Reading and listening comprehension through work with specialized sources
• Work on case studies
• Simulation of everyday business situations such as presentations, telephone calls, meetings, negotiations, job applications and business correspondences
• Application-oriented reviewing and consolidation of English grammar

Handouts

• Sets and logic: set theory, sets of numbers, logical expressions and inferences, proofs.
• Combinatorics and basic concepts (incl. sum and product signs, binomial coefficients, arithmetic and geometric series).
• Financial mathematics (interest calculation, depreciation, annuity calculation, amortization, effective interest rate, correction factors for interest calculation during the year, applications).
• Linear algebra (matrix and vector calculus, linear independence, inverse matrix, solvability and solution of linear systems of equations, applications)
• Linear optimization (problem definition, simplex methods, applications)
• Differential calculus (sequences and series, limits, derivative, extreme value problems, derivative for functions of several variables and related optimization problems, applications especially for economic functions)
• Introduction to integral calculus (indefinite and definite integral, integration methods, applications)

Handouts (with basic theory and exercises)
Arrenberg, J. (2015): Finanzmathematik: Lehrbuch mit Übungen, 3., rev. ed., De Gruyter Oldenbourg, Berlin
Mückenheim, W. (2015): Mathematik für die ersten Semester, 4. ed., De Gruyter, Berlin
Schwarze, J. (2015): Aufgabensammlung zur Mathematik für Wirtschaftswissenschaftler. 7., rev. ed., NWB Verlag, Herne/Berlin
Kemnitz, A. (2014): Mathematik zum Studienbeginn, 11., erw. ed., Springer Spektrum, Wiesbaden
Auer, B./ Seitz, F. (2013): Grundkurs Wirtschaftsmathematik: prüfungsrelevantes Wissen, praxisnahe Aufgaben, komplette Lösungswege, 4., rev. ed., Gabler, Wiesbaden
Tietze, J. (2013): Einführung in die angewandte Wirtschaftsmathematik, 17., erw. ed., Springer Spektrum, Wiesbaden
Schwarze, J. (2011): Mathematik für Wirtschaftswissenschaftler 1: Grundlagen, 13., rev. ed., NWB Verlag, Herne/Berlin
Schwarze, J. (2011): Mathematik für Wirtschaftswissenschaftler 2: Differential- und Integralrechnung, 13., rev. ed., NWB-Verlag, Herne/Berlin
Schwarze, J. (2011): Mathematik für Wirtschaftswissenschaftler 3: Lineare Algebra, Lineare Optimierung und Graphentheorie, 13., rev. ed., NWB Verlag, Herne/Berlin

The lectures teaches the standard elements of full cost accounting (cost type, cost center and cost unit accounting) in connection with short-term profit and loss accounting. Based on the deficiencies of traditional full cost accounting, it discusses partial cost accounting (with a focus on profit and contribution margin accounting). It concludes with references to selected (varying) business-administration topics such as price management and benchmarking (including presentation of activity-based costing as a cost accounting tool for dealing with overhead costs).

Scripts and exercises are available as PDF files on the intranet.
Weber, J., Weißgerber, B.E.: Einführung in das Rechnungswesen: Bilanzierung und Kostenrechnung, 10. ed., Stuttgart 2021
Ebert, G., Steinhübel, V.: Kosten- und Leistungsrechnung, 12. Rev. ed., Berlin 2020
Friedl, G./Hofmann, C./Pedell, B. (2017): Kostenrechnung: Eine entscheidungsorientierte Einführung, 3. ed., Munich 2017.
Coenenberg, A. G./ Fischer, T./ Günther, T. (2016): Kostenrechnung und Kostenanalyse, 9. ed., Schäffer-Poeschel, Stuttgart 2016
Lorberg, D. /Foit, K. (2015): Kostenrechnung, Kiehl Wirtschaftsstudium, Kiehl, Herne 2015
Kilger, W./ Pampel, J./ Vikas, K. (2012): Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 13. ed., Wiesbaden 2012
Haberstock, L. (2008): Kostenrechnung I, 13. ed., Berlin 2008
Haberstock, L. (2008): Kostenrechnung II, 10. ed., Berlin 2008

• Basic issues of economics
• Microeconomic models of price formation, markets and competition
• Demand and consumption decisions of households
• Supply of businesses
• Market equilibrium and elasticities
• Production and costs
• Market forms (polypoly, monopoly, oligopoly, monopolistic competition)
• Market failure and government market intervention
• Macroeconomics and macroeconomic relationships
• National accounts and gross domestic product
• Savings, investment, production and growth
• Labor market and unemployment
• Money, prices and inflation
• Business cycle and stabilization policy
• International trade and Globalization

Bartling, Hartwig/Luzius, Franz/Fichert, Frank (2019), Grundzüge der Volkswirtschaftslehre: Einführung in die Wirtschaftstheorie und Wirtschaftspolitik, 18. ed., Vahlen, Munich.
Mankiw, N. Gregory/Taylor Mark P. (2021), Grundzüge der Volkswirtschaftslehre, 8. ed., Schäffer-Poeschel, Stuttgart.
Pindyck, Robert/Rubinfeld, Daniel (2018), Mikroökonomie, 9. ed., Pearson, Munich.
Roth, Steffen J. (2016), VWL für Einsteiger, 5. ed., UVK Verlagsgesellschaft, Konstanz und Munich.
Knieps, Günter (2008), Wettbewerbsökonomie, 3. ed., Springer, Berlin und Heidelberg.
The lecture skript and further accompanying literature will be available for download on the intranet/Moodle.

• Basic concepts and methods of business administration
• Companies and their environment, typologies of the company
• Financial processes: Types of financing, basic financial analysis, finance planning, investment
• Performance processes: Purchase planning, production, marketing
• Management processes: Organization, human resources, management

Thommen, J. P./Achleitner, A.-K. u.a. (2020): Allgemeine Betriebswirtschaftslehre, 9. ed., Springer Gabler, Wiesbaden.
Schierenbeck, H./Wöhle, C. B. (2016): Grundzüge der Betriebswirtschaftslehre, 19. ed., de Gruyter, Berlin.
Wöhe, G./Döring, U./Brösel, G. (2020): Einführung in die Allgemeine Betriebswirtschaftslehre, 26. ed., Vahlen, Munich.

This course covers fundamental concepts of business information systems from the perspective of the user and future decision maker.

• Digitalization and the importance of IT in the company, terminology
• Business processes and applications (office systems, workflow, portal, ERP)
• Structure of computer systems (hardware, operating systems, software)
• Standard software and individual software (software requirements, selection and development process, decision criteria, basic principles of algorithms and their implementation)
• Networks and Internet technologies (protocols, components, applications, markup languages)
• Databases (data modeling, relational model, SQL)
• IT security (risk areas, measures)
• Data protection

Abts, D., Mülder, W., Grundkurs Wirtschaftsinformatik: eine kompakte und praxisorientierte Einführung. 9. ed., Wiesbaden 2017
Kersken: IT-Handbuch für Fachinformatiker, Rheinwerk Verlag
Ernst, H. (2016): Grundkurs Informatik: Grundlagen und Konzepte für die erfolgreiche IT-Praxis - Eine umfassende, praxisorientierte Einführung, Springer Vieweg
Materials collection with lecture slides, exercises and review questions for each chapter will be made available through the e-learning system.

• Supply Chain Characteristics
• Network Design – Horizontal
• Network Design – Vertical
• Demand Forecast
• Aggregated Planning
• Inventory Management – Economic Order Quantity

Learning objectives, charts and tasks are distributed to the class. Combined with the corresponding course transcripts, this becomes the personal script. Cf. bibliography in the first chapter of the course.

1. Internationalization strategies
2. Buying market research
3. Procurement strategies (espec. the “Kraljic case”)
4. Supplier selection and assessment
5. Make-or-buy decisions
6. Cash-to-cash cycle time in procurement
7. Total cost of ownership
8. IT-based procurement methods

Students

• know the essential supply theories and methods
• can summarize complex supply-chain connections in computable solutions
• can apply the (horizontal and vertical) supply theories and methods
• know the current textbooks on the subject and see examples of practical application
• know the value of acquiring knowledge via subject-specific primary literature ("The practice of today is the theory of the grandfathers" – Joseph Alois Schumpeter)
• know approaches to acquiring subject-specific competencies outside academia
• can relate current topics of procurement to the course

Learning objectives, charts and tasks are distributed to the class. Combined with the corresponding course transcripts, this becomes the personal script. Cf. bibliography in the first chapter of the course.

Students acquire the necessary methodological knowledge and skills to prepare and write scientific texts. They are able to transfer these competences to a topic of their own choice. In doing so, they acquire the criteria-driven evaluation, selection and citation of original scientific sources in research. They become aware of the structural process of scientific working, from handing in the outline, a preliminary version, up to the final submission. Constructive feedback from the teacher leads to the differentiation of reflected knowledge and action.

Sandberg, Berit, 2017. Wissenschaftliches Arbeiten von Abbildung bis Zitat. Berlin: De Gruyter-Verlag
Weber, Daniela, 2015. Wissenschaftlich Arbeiten für Wirtschaftswissenschaftler. Weinheim: Wiley-Verlag
Ebster, Claus und Stalzer, Lieselotte, 2013. Wissenschaftliches Arbeiten für Wirtschafts- und Sozialwissenschaftler. 4., rev. ed. Vienna: Facultas-Verlag
Kornmeier, Martin, 2007. Wissenschaftstheorie und wissenschaftliches Arbeiten. Heidelberg: Physika-Verlag
Theisen, Rene Manuel, 2021: Wissenschaftliches Arbeiten, 18. ed., Vahlen-Verlag.
Oehlrich, Marcus, 2019: Wissenschaftliches Arbeiten, 2. ed., SpringerGabler.

Improving intercultural competence by raising awareness of intercultural differences among globally active market participants:

• Introduction to competence and classification of social competence
• Core competences in (professional) life
• Am I socially competent, and how can social competence be enhanced?
• What are intercultural differences?
• Professional competence for intercultural interaction
• Awareness of the importance of cultural influences
• Intercultural learning spiral as a basis for improving competence
• Development of tolerance for ambiguity
• Critical reflection and strengthening of the ability for self-reflection
• Practical exercises with reflection and feedback
• Evaluation of culturally conditioned conflict situations
• Processing of case studies by small groups, collection of results, discussion
• Foundations of selected topics such as the classification of the concept of culture, cultural dimensions, cultural differences and their effects
• How can future expats prepare for a foreign assignment and what do they need to know before they leave?
• Communication in intercultural situations

Standard references, internet sources, course script
Watzlawick, Paul, Janet H. Beavin und Don D. Jackson, 2017. Menschliche Kommunikation: Formen, Störungen, Paradoxien. 13. ed. Bern: Hogrefe Verlag.
Müller, Stefan und Katja Gelbrich, 2015. Interkulturelles Marketing. 2., rev. ed. Munich: Vahlen Verlag.
Schulz von Thun, Friedemann, 2014. Miteinander reden 1-4: Störungen und Klärungen / Stile, Werte und Persönlichkeitsentwicklung / Das "Innere Team" und situationsgerechte Kommunikation / Fragen und Antworten. Reinbek bei Hamburg: Rowohlt Verlag.
Schugk, Michael, 2014. Interkulturelle Kommunikation in der Wirtschaft: Grundlagen und Interkulturelle Kompetenz für Marketing und Vertrieb. 2., rev. ed. Munich: Vahlen Verlag.
Hiller, Gundula-Gwenn und Stefanie Vogler-Lipp, 2010. Schlüsselqualifikation Interkulturelle Kompetenz an Hochschulen: Grundlagen, Konzepte, Methoden (Key Competences for Higher Education and Employability). 1. ed. Wiesbaden: VS Verlag für Sozialwissenschaften.
Handschuck, Sabine und Willy Klawe, 2010. Interkulturelle Verständigung in der Sozialen Arbeit: Ein Erfahrungs-, Lern- und Übungsprogramm zum Erwerb interkultureller Kompetenz. 3. ed. Weinheim: Beltz Verlage.
Mehrabian, Albert, 1972. Silent Messages: Implicit Communication of Emotions and Attitudes. 1. ed. Belmont: Wadsworth Publishing Company.

The lecture provides an introduction to the legal working method and of solving cases. It covers the most important contents of the General Part of the German Civil Code (Bürgerliches Gesetzbuch, BGB), Law of Obligations, and Property Law.

• Introduction to legal terminology and methodology, legal work techniques and scientific methods.
• Basic structures of the legal system: classification of the legal framework, law enforcement
• Basic concepts of private law
• Formation of contracts, defective contracts, representation, content of contracts
• Law of general terms and conditions
• Conclusion of contracts and consumer protection on the internet
• Performance defects and warranty, compensation for damages
• Unlawful acts: basic offenses
• Special law of obligations: basic types of contracts
• Property law: ownership, security rights, real estate property law

Required legal text: BGB
Accompanying literature:
Eisenhardt, Einführung in das Bürgerliche Recht, 7. ed., Heidelberg 2018 Beck Online, www.beck-online.beck.de (free internal access for university members)
Additional literature:
Klunzinger, Einführung in das Bürgerliche Recht: Grundkurs für Studierende der Rechts- und Wirtschaftswissenschaften, 17. ed., Munich 2019 (739 S.)
Müssig, Wirtschaftsprivatrecht, 22. ed., Munich 2021 (538 S.)
Consolidation
Neuner, Allgemeiner Teil des Bürgerlichen Rechts, 12. ed., Munich 2020 (748 S.)
Canaris/Grigoleit, Lehrbuch des Schuldrechts Bd I: AT, 15. ed., Munich 2016 (690 S.)

• Basic principles of static analysis
• Data preparation and statistical presentation methods
• One- and multidimensional frequency distributions
• Data analysis using parameters
• Regression and correlation analysis
• Time series analysis
• Forecasting methods and quality
• Fundamentals of probability theory
• Discrete and continuous probability distributions
• Approximations and limit theorems
• Sampling distributions
• Point and interval estimation
• Statistical test procedures (hypothesis tests)

Lecture script, additional materials and exercises are available on the University’s e-learning platform.
Bärtl, M.: Kurzes Tutorium Statistik. YouTube. https://www.youtube.com/channel/UCtBEklAtHHji2V1TsaTzZXw/featured (zuletzt abgerufen 18.01.2022)
Reiter, J.: Statistik-Fallstudien mit Excel: Klausurenkurs für Studierende der Betriebswirtschaft im Bachelor. Springer Gabler. Wiesbaden, 2017. www.springer.com/9783658160395
Kronthaler, F.: Statistik angewandt mit Excel. 2. ed. Springer Spektrum. Berlin, Heidelberg, 2021.
Bleymüller, J./ Weißbach, R./ Dörre, A. (2020): Statistik für Wirtschaftswissenschaftler, 18. Ed., Vahlen, Munich
Schwarze, J. (2009): Grundlagen der Statistik: Band 1 - Beschreibende Verfahren. 11. Ed. Verlag Neue Wirtschafts-Briefe, Herne, Berlin
Schwarze, J. (2009): Grundlagen der Statistik: Band 2 - Wahrscheinlichkeitsrechnung und induktive Statistik. 9. ed. Verlag Neue Wirtschafts-Briefe, Herne, Berlin