Course purpose

• Within the course students will learn about the concept and role of controlling in an organisation, approaches to budgeting and accounting supervision, and the connection between budgets and accounts. They will learn about methods of accounting analysis (with emphasis on accounting ratios).

Content (Syllabus outline)

• Concept and the role of controlling in an organisation.
• Approaches to budgeting and accounting supervision.
• The relation between budgets and accounts.
• Approaches to accounting analysis.
• Analysis of financial statements with financial ratios.
• Selected topics from taxation.