MICROCREDENTIAL COURSE/LLL: Learning Business by Doing Business
lifelong learning
Saarland University (Germany)
In Person
Prof. Emmanuel Zilberberg
English
Saarbrücken
50
Summary
The objective of the Financial Accounting part of this course is twofold. First, it seeks to provide an understanding of the financial information necessary to make decisions (for managers within an enterprise or investors and analysts outside a company). This is a forward-looking orientation. The second objective is to understand the financial implications of managerial decision making in previous accounting periods. This is a backward-looking orientation. The approach is based on International Financial Reporting Standards (IFRS) since IFRSs are the most widely used accounting standards worldwide. They are mandatory in the European Union. The aim of the Management Accounting part is to explore in detail the concepts of costs, margins and profits. A cost is above all a construction whose assumptions and limits must be understood. Despite being an introductory course, it offers a critical insight into the work of management controllers and seeks to put into perspective certain misconceptions which often result in inappropriate decisions.
Enrollment requirements
Registration: https://www.eiabm.de/zertifikate-2/#kontaktus Registration fees: 849€ Registration deadline: 16.05.2026
Description
The course is designed for participants without any background in Financial Accounting. It is a foundation course in financial accounting & reporting teaching basics of accounting techniques. The different elements of financial statements will be examined in terms of content, presentation and analysis. The Management Accounting part relies on financial accounting by reorganising the information produced to calculate costs, margins and profits. These calculations do not only concern the products and/or services provided by the company, but can relate to a function, an entity, a process, etc. This optional and internal accounting offers a double dimension, accounting and management. It contributes to the valuation of certain elements in the balance sheet and the income statement and it also allows managerial decisions in relation to conservation, subcontracting, discontinuation of activities, maximization under constraint, pricing, capacity management, etc. The course is not oriented towards calculation. It aims at developing critical thinking by questioning any cost calculation which always represents an opinion about how resources are consumed by a cost object. It wants to help participants to integrate cost concepts in their (strategic) thinking and facilitate their dialog with management accountants.
Starts in 18 days
3
4 Days
10 June 2026
13 June 2026
