M.Sc. Management at TUM

Accounting, Bookkeeping, and Financial Reporting

Exam

19.02.2026, 14:00 – 15:00
60min, multiple choice: Bookkeeping, IFRS, Accounting Theories, Financial Statement Analysis
Previous Exam 1, Previous Exam 2

Description

The examination of the students success consists of a written exam (60 min, multiple choice). Students may use a non-programmable calculator as helping material. In the exam students show that they are able to correctly record financial transactions using double-entry bookkeeping. Moreover, in the exam students demonstrate that they can discuss accounting theories and new standards of IFRS as well as conduct financial statement analyses.

Resources

• Moodle
• Welcome Slides, Grotte Organizational and Welcome Session Recording

Lecture

Fridays 15:00 – 18:15
Jürgen Ernstberger, Bernd Grottel
seem respectable, Bernd is happy to be contacted about KPMG :)

Topics

• Accounting
• Financial Statement Components
• Financial Statement Analysis
• Bookkeeping
• Accounting Policy
• Tangible Assets
• Intangible Assets
• Inventories and Provisions
• Non-Financial Reporting
• Accounting Technology
• Financial Instruments

Booklets

• Booklet 1 Annual Reports.pdf
• Booklet 2 Basics of Accounting.pdf

Complementary

basic

• Berkau, Carsten Financial statements: International Accounting (IFRS)
• Dick, Wolfgang/Missonier-Piera, Frank: Financial Accounting with IFRS

advanced

• KPMG Insights into IFRS: KPMG’s Practical Guide to International Financial Reporting Standards
• Weil, Roman/Francis, Jennifer/Schipper, Katherine Financial Accounting: An Introduction to Concepts, Methods and Uses
• Wiley Interpretation and Application of IFRS Standards

Ressources

• IAS Summary