What is Accounting?

Accounting is concerned with the conceptual design and the operational conditions of information systems in business companies. Accounting systems predominantly base upon monetary quantities. The three typical Accouting systems are:

  • Investitions- und Finanzierungsrechnung,
  • Finanzielles oder externes Rechnungswesen und
  • Kosten- und Leistungsrechnung.

Current research topics of the department of Accounting, especially International Accounting in the range of Academics are  "Finanzielles und externes Rechnungswesen" and "Kosten- und Leistungsrechnung".

Research areas of the department are HGB accounting and IFRS accounting, reporting and business analyses.

 

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