Part I: Financial statements according to German GAAP
1.1.1The fundamental question and the fundamental equation
1.1.2Financial and managerial accounting
1.1.3Content of accounting/basic terms
1.2Elements of financial statements
1.2.2Income statement and changes-in-equity statement
1.2.4Notes and management report
1.3.1Accounts, debiting, crediting
1.3.3Opening and closing of accounts
1.3.4Specific topics of double-entry accounting
1.3.4.2Received price reductions
1.3.4.3Granted price reductions
2Introduction to German accounting
2.1.2Applicability and simplifications
2.1.2.1Applicability of Commercial Code depending on legal form
2.1.2.2Applicability of Commercial Code depending on size class
2.1.3Consequences of legal form and size classes
2.1.4Consolidated financial statements
2.3Generally Accepted Accounting Principles
2.3.2Principles of documentation
2.4Balance sheet: general recognition rules
2.4.2Initial measurement of assets
2.4.3Recognition of liabilities
2.4.4Measurement of liabilities
2.6Definition of income and expense
3Financial statements according to Commercial Code
3.1.3.1Classification non-current–current
3.1.4Excursus: accounting for financial instruments according to IFRS
3.1.5.3Securities and cash/cash equivalents
3.1.6.1Subscribed capital and capital reserves
3.1.6.2Revenue reserves and retained earnings
3.1.7.1Accounting for provisions
3.1.7.2Specifics for pension provisions
3.1.10.1Deferrals and accruals
3.3.2General information (§ 284)
3.3.3Additional information about balance sheet and income statement
3.3.4Additional information not related to balance sheet or income statement
3.4.2Structure of cash flow statement
3.5.3Upcoming extended CSR reporting
4Consolidated financial statements
4.6.1.4Liability consolidation
4.6.1.5Consolidation of intercompany profits
4.6.1.7Deferred taxes on consolidation procedures
4.6.2Proportional consolidation
4.6.3Associated companies/at-equity consolidation
5Exercises on individual topics with solutions
5.1Bookkeeping and basic terms
5.2Exercises on fundamental concepts and GAAP
5.3Exercises on non-current assets
5.4Exercises on current assets
5.8Exercises on deferred items and deferred taxes