AI Summary
This content was AI-summarized and structured based on the official competency profile of the Studienkollegs.
Competency Profile: Business Administration (BWL)
1. Self-Conception of the Subject and its Contribution to Competency Development
In the subject of Business Administration (BWL), students deal with fundamental and advanced business issues, incorporating legal and socio-economic aspects. Students acquire a foundational academic education and prepare specifically for a degree in economics or business. The focus is on practice-oriented, life- and career-related problems. In addition to acquiring subject-specific competencies, the lessons promote communication skills and self-organization.
2. Competency Areas
- Analyzing: Examining economic situations and processes, taking into account framework conditions and the perspectives of those involved.
- Evaluating: Assessing economic alternative courses of action based on essential criteria and developing proposed solutions.
- Acting: Solving business tasks, designing business processes, and defending decisions in various communicative contexts.
- Communicating: Gathering and structuring information in economic contexts and communicating effectively and appropriately.
3. Competency Expectations
The students…
- confidently apply fundamental concepts of business administration.
- apply methods of external accounting (booking business transactions, preparing annual financial statements).
- analyze the basics of business processes.
- review economic objectives.
- engage with subject-specific legal and ethical issues.
- use economic information sources and methods for problem-solving.
4. Course Content
a) Basic Content
- General Business Administration Topics: Distinction between business and enterprise, company forms, factors of production, modeling.
- External Accounting: Tasks and legal foundations, inventory, balance sheet, booking on inventory and income accounts, depreciation, value-added tax.
b) Possible Differentiations or Extensions
- Intensive study of legal forms and company foundation.
- Special business administration (marketing, financing, human resources management).
- In-depth external accounting and analysis of annual financial statements.
- Introduction to private law and cost and performance accounting.