t.BA.AV.BADM-EN.19HS (Business Administration) 
Module: Business Administration
This information was generated on: 05 March 2024
Business Administration
Organised by


Version: 4.0 start 01 February 2022

Short description

Students learn the elementary accounting relationships in a company, applying them to concrete examples. They combine individual business contexts and merge these with their own additions (synthesis) and assess specific business information and facts employing appropriate criteria (evaluation).

Module coordinator

Eberle Armin (ebea)

Learning objectives (competencies)

Objectives Competences Taxonomy levels
At the end of the course, the students are able:
a) to know (K1), to understand (K2) and to describe accounting business management contexts
b) contexts in the immediate context of the subject matter and
of the exercises worked on (K3)
c) to analyse (K4) and evaluate business management contexts in context
and explain
d) to synthesize economic interrelations in relevant sub-areas
(K5) and to be evaluated rudimentarily (K6)

Module contents

Due to the heterogeneity of the participants and the character of the course, the focus is on the learning objectives a) to d): All participants should know and understand elementary correlations of accounting in the company and be able to apply them in the concrete examples dealt with. In addition, they should be given the opportunity to independently assess individual business contexts and summarise them with their own supplements (synthesis) as well as to independently assess certain business information and facts according to appropriate, scientific criteria (evaluation).
These objectives include the three competence levels of professional competence, social competence and personal competence. Due to the scope and orientation of this course, the emphasis is on imparting business management expertise. The action activities primarily address the transfer of knowledge, the areas of skills and attitudes are not specifically considered.

(By the way: definition of accounting:
Company accounting comprises procedures for the systematic recording and evaluation of all quantifiable relationships and processes of the company for the purposes of planning, controlling and monitoring company events.
https://wirtschaftslexikon.gabler.de/definition/rechnungswesen-45136 )

Teaching materials

Capaul, Roman/Steingruber, Daniel: Business Studies - An introduction to the St.Gallen Management Model. Cornelsen Verlag . ISBN 978-3-06-450883-5

Supplementary literature




Teaching language

( ) German (X) English

Part of International Profile

( ) Yes (X) No

Module structure

Type 3c
  For more details please click on this link: T_CL_Modulauspraegungen_SM2025


Description Type Form Scope Grade Weighting
Graded assignments during teaching semester          
End-of-semester exam exam written 90 min mark 100%



Legal basis

The module description is part of the legal basis in addition to the general academic regulations. It is binding. During the first week of the semester a written and communicated supplement can specify the module description in more detail.




  • No module description is available in the system for the cut-off date of 01 August 2099.


  • No module description is available in the system for the cut-off date of 01 August 2099.