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Accounting / Case Study Course *

Name of module: Accounting / Case Study Course *

Exam number: 3095

Semester/Trimester: Semester

Form of the module (i.e. obligatory, elective course): Wahlpflicht

Frequency of module offer: Summer semester 2012

Prerequisites: Access is restricted for Bachelor Students in the Profilierungsphase, (see "Weitere Informationen").

Applicability of module for other modules and study programmes:
Serviceveranstaltung für Studierende der Kultur- bzw. Rechtswissenschaften

Person responsible for module: Julio Vigliano (Universidad del Cordoba, Argentina)

Name of the professor: Julio Vigliano (Universidad del Cordoba, Argentina)

Language of teaching: englisch

ECTS-Credits (based on the workload): 5

Workload and its composition (self-study, contact time):
Kontaktzeit (Vorlesung, Übung, Seminar etc.): 37,5 Std.; Selbststudium: 112,5 Std.

Contact hours (per week in semester): 3

Methods and duration of examination:
It is possible to earn a course requirement (Eigenleistungsschein). Written exam (50%) and Group Presentation (50%). Failure to participate in any one of these activities will result in failure to achieve a passing mark.

Emphasis of the grade for the final grade: Eins

Aim of the module (expected learning outcomes and competencies to be acquired):
By the end of this course participants will be able to:
- relate the economy to the finance of an entity;
- identify the tools of analysis and process evaluation;
- recognize the role of cost elements or systems and financial planning tools;
- interpret, throughout a systemic vision, the financial and investment budgets;
- evaluate the management results;
- develop an attitude to continuous improvement in the management of human and material resources.

Contents of the module:
This course is intended for students and/or college graduates to become familiar with the theoretical and practical tools for the analysis and evaluation of economic and financial management of different organizations types.
Students will be taught how to prepare and analyze reports used throughout the decision-making process, with special emphasis on the reality of the SMEs sector in Latin America.
The seminar includes the study of costs, finance and business management tools which will provide the fundamentals to examine in depth how business decisions impact the capital structure, as well as the economic and financial situation of a given company.
During the course various sources of financing and their implications will be discussed, addressing the need to finance the whole range of activities in which an enterprise is involved.
The main objective of this course is to identify and strengthen the attributes and principles that a finance management specialist should have when providing services, developing an attitude of commitment and professional responsibility.

Teaching and learning methods:
Case studies, Lecture, group work and presentations

Literature (compulsory reading, recommended literature):

Course material:
Please check Moodle portal.

Further information:
Access is restricted for IBA Bachelor students and international exchange students enrolled in the IBA Program. Registration in Moodle required.