n.BA.FM.Wiwi.11HS (Economics) 
Module: Economics
This information was generated on: 01 May 2024
No.
n.BA.FM.Wiwi.11HS
Title
Economics
Managed by
Claudia Dirnsteiner
Credits
6

Description

Version: 2.0 start 01 August 2012
Study programme Facility Management
Courses/Weighting
Course Code Course title Weighting
n.BA.FM.VWL.11HS.V Economics 33%
n.BA.FM.FAAB.11HS.V Advanced financial accounting 34%
n.BA.FM.MaAc.11HS.V Management accounting 33%
     
     
     
Status Compulsory module
*Type C Core course/module
Regulations applicable RPO, 29 January 2008, School of Life Sciences and Facility Management Academic Regulations, 15 Dec. 2009, Annex for the Bachelor of Facility Management degree programme, 22 June 2010
Entrance requirements Fundamentals of business administration
Follow-up modules Financial planning, business process management and project management
Comments -
Telephone +41 (0)58 934 58 27
Email claudia.dirnsteiner@zhaw.ch

*Type:
C Core course/module
R Related course/module
M Minor course/module

 
Course: Advanced financial accounting
No.
n.BA.FM.FAAB.11HS.V
Title
Advanced financial accounting
Managed by
Claudia Dirnsteiner

Description

Version: 2.0 start 01 August 2012
Status Compulsory Course
*Type C Core course/module
Regulations applicable RPO, 29 January 2008, School of Life Sciences and Facility Management Academic Regulations, 15 Dec. 2009, Annex for the Bachelor of Facility Management degree programme, 22 June 2010
Total workload in lessons
Semester 2. Semester
Lectures 28
Coached selfstudy -
Autonomous selfstudy 32
Total workload 60
Lecturer(s),
Speaker(s),
Associate(s)		 Claudia Dirnsteiner
Learning outcomes and competencies Students can understand the final accounts of corporations and analyse them using key financial data. They know the characteristics of national and international accounting standards, the principles of consolidated financial statements and can create a cash flow statement.
Course content
  • Cash flow statement
  • Hidden reserves
  • Financial key data and key performance indicators
  • Accounting standards
  • Principles of financial statements
Language of instruction German
Expected attendance -
Assessment Erfahrungsnote - Schriftliche Arbeit in Zweiergruppen oder Einzelarbeit (60%)

Modulprüfung – schriftlich; gemeinsam mit Modulprüfung Volkswirtschaftslehre (40%)

Wenn bei einer Repetitionsprüfung 5 oder weniger Studierende teilnehmen, kann die Prüfungsform auf Antrag des/der Dozierenden abgeändert werden: d.h. anstatt einer schriftlichen kann eine mündliche Prüfung abgehalten werden. Dazu braucht es das schriftliche Einverständnis der Studierenden. (Bitte entsprechende Meldung der geänderten Prüfungsform an pruefungsadmin.lsfm@zhaw.ch; Formular kann beim Studiensekretariat bezogen werden.)
Bibliography Compulsory reading:
Jörg Leimgruber und Urs Prochinig: Das Rechnungswesen als Führungsinstrument, Verlag SKV, Zürich, aktuelle Auflage

Additional reading (recommended):
Armin Seiler: Accounting Rechnungswesen, Schriftenreihe der Treuhandkammer, Band 182, Zürich, aktuelle Auflage
Max Boemle, Ralf Lutz: Der Jahresabschluss, Verlag SKV, Zürich, aktuelle Auflage
Entrance requirements Financial accounting basics
Follow-up courses Financial planning
Comments -
Telephone +41 (0)58 934 58 27       
Email claudia.dirnsteiner@zhaw.ch

*Type:
C Core course/module
R Related course/module
M Minor course/module
Course: Management accounting
No.
n.BA.FM.MaAc.11HS.V
Title
Management accounting
Managed by
Claudia Dirnsteiner

Description

Version: 3.0 start 01 August 2017
Status Compulsory Course
*Type C Core course/module
Regulations applicable RPO, 29 January 2008, School of Life Sciences and Facility Management Academic Regulations, 15 Dec. 2009, Annex for the Bachelor of Facility Management degree programme
Total workload in lessons
Semester 2. Semester
Lectures 28
Coached selfstudy -
Autonomous selfstudy 32
Total workload 60
Lecturer(s),
Speaker(s),
Associate(s)		 Claudia Dirnsteiner
Learning outcomes and competencies The students are familiar with the tasks, basic concepts and tools of management accounting and are able to apply the key instruments and select the appropriate tool for given problems.
Course content
  • Full cost accounting
  • Normal cost accounting
  • Marginal costing
  • Process-based costing
  • Target costing
Language of instruction German
Expected attendance -
Assessment Written exam at the end of the semester 100%

If 5 or fewer students take part in a repeat exam, the test can be modified at the request of the lecturers: ie, instead of a written, an oral examination will be held. This requires the written consent of the students. (Please notify the altered examination form to pruefungsadmin.lsfm@zhaw.ch; form can be obtained from the Admissions Office.)
Bibliography Compulsory reading:
Jörg Leimgruber und Urs Prochinig: Das Rechnungswesen als Führungsinstrument, Verlag SKV, Zürich, current edition
 
Additional reading (recommended):
Armin Seiler: Accounting. BWL in der Praxis 1, Orell Füssli Verlag, Zürich, current edition
Adolf G. Coeneberg, Thomas M. Fischer, Thomas Günther: Kostenrechnung und Kostenanalyse, Schäffer-Poeschel Verlag, Stuttgart, current edition
Entrance requirements Financial accounting basics
Follow-up courses Financial planning
Comments -
Telephone +41 (0)58 934 58 27      
Email claudia.dirnsteiner@zhaw.ch

*Type:
C Core course/module
R Related course/module
M Minor course/module

Note

Course: Economics
No.
n.BA.FM.VWL.11HS.V
Title
Economics
Managed by
Silvan Schuppisser

Description

Version: 5.0 start 01 August 2014
Status Compulsory Course
*Type C Core course/module
Regulations applicable RPO, 29 January 2008, School of Life Sciences and Facility Management Academic Regulations, 15 Dec. 2009, Annex for the Bachelor of Facility Management degree programme
Total workload in lessons
Semester 2. Semester
Lectures 28
Coached selfstudy -
Autonomous selfstudy 32
Total workload 60
Lecturer(s),
Speaker(s),
Associate(s)		 Silvan Schuppisser
Learning outcomes and competencies Students:
  • can explain the problem of scarcity from an economic perspective in their own words
  • can explain the term ‘productivity’
  • are familiar with the homo economicus model and understand how it is used in economics
  • can explain the term ‘trade-off’ and give their own examples in the context of the goals of economic policy
  • can explain how prices are formed through supply and demand
  • can name factors influencing supply and demand and give examples of shifts in a supply or demand curve
  • can explain the terms ‘marginal utility’ and ‘marginal cost’ in their own words and relate them to a supply or demand curve
  • are familiar with the model of perfect competition, its assumptions and application
  • can define the term ‘elasticity’
  • can calculate and interpret elasticities
  • can list different market structures and in particular make a detailed distinction between perfect competition and supply monopoly
  • can analytically calculate equilibrium prices and equilibrium quantities for different market structures, compare the results and interpret them
  • can graphically represent equilibrium prices and equilibrium quantities in different market structures
  • can explain the concepts of consumer and producer surplus and apply them to various market structures
  • can list the causes of market failure and give examples in their own words
  • can describe the role of the state from an economic perspective
  • can list reasons for state failure and give examples using their own words
  • can name the three ways of deriving national accounts (NA) and distinguish between them
  • can name the formulas for the expenditure side of the NA and apply them in examples
  • can draw and interpret the Lorenz curve
  • can explain the term ‘paradox of thrift’
  • can list the various economic cycles, name economic indicators and describe how they work
  • understand the multiplier theory in the context of economic stimuli and can solve and interpret model calculations
  • can explain the accelerator theory in the context of economic stimuli in their own words
  • can arrange the various concepts of economic policy in their historic sequence and concisely describe their background and core statements
  • can describe the core statement of the Laffer curve in their own words and draw and interpret its progress
  • can distinguish between the various types of money in the money supply
  • understand the main tasks of the Swiss National Bank and the basic way it works
  • can describe in their own words how the money multiplier works
  • can name the monetary policy instruments to control the money supply and exchange rate
  • understand the short- and long-term effects of an expansionary monetary policy
  • can name the determinants of exchange rates
  • can explain the purchasing power parity theory in their own words
  • understand the core statements of interest parity theory and can solve specimen calculations related to it
 
Students are in a position to:
  • apply theoretical economic concepts to everyday situations
  • evaluate current economic policy issues using economic arguments
  • think in a networked way
Course content
  • Micro- and macroeconomics
  • Scarcity
  • Homo economicus – opportunity costs
  • Tasks of economics and goals of economic policy
  • Price formation: supply and demand
  • Elasticities
  • Market structures
  • Market economy – market failure – state failure
  • National accounts (NA) – Gross domestic product (GDP)
  • The economy – economic policy
  • Growth
  • Money, monetary policy and the SNB (Swiss National Bank)
  • Exchange rates
  • Current issues from business and politics
Language of instruction German
Expected attendance -
Assessment Performance grade – individual or group work (40%) 

Module exam – written; in the form of a case study together with the course ‘Advanced financial accounting’ on micro- and macroeconomics (60%)

Wenn bei einer Repetitionsprüfung 5 oder weniger Studierende teilnehmen, kann die Prüfungsform auf Antrag des/der Dozierenden abgeändert werden: d.h. anstatt einer schriftlichen kann eine mündliche Prüfung abgehalten werden. Dazu braucht es das schriftliche Einverständnis der Studierenden. (Bitte entsprechende Meldung der geänderten Prüfungsform an pruefungsadmin.lsfm@zhaw.ch; Formular kann beim Studiensekretariat bezogen werden.)
Bibliography Main study material (relevant to exam)
Eisenhut Peter, Aktuelle Volkswirtschaft, Rüegger Verlag
Script on micro- and macroeconomics
Entrance requirements -
Follow-up courses Finance 1
Comments -
Telephone +41 (0)58 934 59 32
Email silvan.schuppisser@zhaw.ch

*Type:
C Core course/module
R Related course/module
M Minor course/module

Note