Institut für Unternehmensrechnung und Controlling




Fachspezifische Grundlagen Accounting


Die Korrektur der Klausur zu "Fachspezifische Grundlagen Accounting" ist abgeschlossen. Teilnehmer der Klausur können ihre jeweilige Note im LSF-Kontoauszug einsehen. Der Einsichtstermin findet am 21.02.2017 vormittags in der Ludwigstraße 28, Rückgebäude, 5. Stock, Raum 503, statt. Aus organisatorischen Gründen kann kein alternativer Termin angeboten werden.

Für die Teilnahme an der Klausureinsicht ist zwingend eine Anmeldung bis 20.02.2017, 12.00 Uhr, unter der folgenden Email-Adresse erforderlich: Bitte verwenden Sie als Betreff "FGA: Anmeldung für Klausureinsicht" und geben Sie im Inhalt der Email Ihren Namen, Vornamen und Matrikelnummer an.


This course considers accounting from an information content perspective. In particular, the course formalizes the concepts of uncertainty and information, and constructs a theoretical perspective that treats accounting as a source of information. Thereby, the course covers both financial and managerial accounting.

The course consists of weekly lectures/seminars (2 SWS) and tutorials/proseminars (4 SWS). After successful participation in the course, 9 ECTS credit points are obtained.

Please find the course outline here.

Module Affiliation in the LSF System

Please ensure that you use the link associated with your course of study.


Time slot: Tuesdays, 10:00 – 12:00 c.t.

Room: Main building / Room M 110

Application Period

12.12.16 - 11.01.17


Time Slot: Wednesdays, 14:00 – 18:00 c.t.

Room: Main building / Room M 110

Block Seminar

Time Slot: November 17th-18th

Venue: Edmund-Rumpler-Str. 9 / Room A019


The evaluation of the course consists of

  • a 120 min. exam and
  • a short presentation during the block seminar.

The exam is expected to take place on January 25th 2017, 16:00-18:00 s.t. in Schellingstr. 3 / Room S 002.

Class material

Class material consists of an e-book version of “Accounting Theory: An Information Content Perspective” by J. A. Christensen and J.S. Demski (2003), and a set of lecture slides.

The e-book is created especially for this course and contains all chapters from “Accounting Theory: An Information Content Perspective” by J. A. Christensen and J.S. Demski (2003), which will be covered during the course, including exercises. Thus, we strongly recommend purchasing the e-book.

You can purchase the e-book using the following link:

The lecture slides will soon be available in the LSF system.


If you have any further questions concerning this course, please contact Dr. Viktoria Diser (

Please pay attention to actual announcements on this website.