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Bianka Hoffmann
secretary's office
Phone: +49 (0) 36 77 69 - 4498
Opening Hours:
Monday, Thursday: 08:00 - 11:00 a.m.
Tuesday, Wednesday, Friday: 08:00 a.m. - 1:00 p.m.
During the corona pandemic, there may be deviations from time to time. It is better if you register in advance or make an appointment with me.
The subject provides a basic understanding of internal accounting from a decision-oriented perspective. In addition to the differentiation from external accounting, the objectives of internal accounting and various instruments of cost type, cost centre and cost unit accounting in partial and full cost accounting are dealt with in detail. A second focus is on instruments of standard costing, break-even analysis, activity-based costing and target costing.
The subject delves into various aspects of the representation of corporate reality in accounting models. It provides a basic understanding of external accounting, on the basis of which, on the one hand, company information is communicated to external addressees, and on the other hand, payments, for example to the tax authorities or owners, are measured. The fundamental accounting regulations according to the German Commercial Code (HGB) are dealt with in depth. In addition, International Financial Reporting Standards (IFRS), group accounting and auditing, disclosure and enforcement are presented in an overview.
This course provides a quick introduction to the subject of income taxes. The basic knowledge gained in this course is a prerequisite for the subsequent lecture Tax Theory 2. First of all, the lecture is dedicated to the presentation of income tax standards. Subsequently, the types of taxation and differences between the forms of business are presented. Special questions of profit determination as well as taxation consequences depending on the legal form will be discussed. The aim is to provide a comprehensive overview of income tax, corporate income tax and trade tax.
Seminars are the introduction to scientific work and are intended to prepare students for writing their final thesis.
At the Department of Accounting and Controlling, we offer proseminar papers in both the winter and summer semesters.
General information on scientific work can be found here:
Language: English
Students are able to apply management accounting techniques and tools in the decision making process according to fims' requirements and in line with environmental restrictions. They are able to implement management control systems to align operating activities in line with corporate objectives.
The subject deepens skills and knowledge in strategic corporate management. The focus is on the controlling of business and corporate strategies, value-oriented controlling, strategic early warning and performance measurement systems.
Moodle course (will not be held in the 2024 summer semester)
This course covers the fundamentals of international accounting in accordance with International Financial Reporting Standards (IFRS). It provides an overview of the different systems and genesis of IFRS as well as the instruments of IFRS financial statements. The focus is on detailed recognition and measurement regulations for property, plant and equipment and intangible assets, impairment, the measurement of inventories and construction contracts, the revenue recognition concept, the presentation of deferred taxes and profit uncertainty. In addition, concepts of enforcement in Germany will be presented in an overview.
The subject teaches methods and research subjects of empirical accounting research and imparts skills in the critical handling of scientific literature using the example of the research subject "quality of accounting" and its quantification. It prepares students for an empirical Master's thesis.
Seminars are the introduction to scientific work and are intended to prepare students for writing their final thesis.
We offer advanced seminar papers at the Department of Accounting and Controlling in both the winter and summer semesters.
General information on scientific work can be found here:
In accordance with the examination regulations, the Department of Accounting/Controlling ensures that the exams
- "External and Internal Accounting" complex examination up to and including summer semester 2023
- "Taxation 1 and 2" complex examination up to and including summer semester 2024
- "Accounting" will be offered up to and including summer semester 2023.
Further information is currently not available.
SS 23 | WS 23/24 | SS 24 | WS 24/25 | SS 25 | |
---|---|---|---|---|---|
Externes Rechnungswesen | 5 ECTS | 5 ECTS | |||
Internes Rechnungswesen | 5 ECTS | 5 ECTS | 5 ECTS | ||
Accounting & Management Control 1 | 5 ECTS | 5 ECTS | |||
Accounting & Management Control 2 | 5 ECTS | 5 ECTS | |||
Accounting & Management Control 3 | 5 ECTS | 5 ECTS | 5 ECTS | ||
Accounting & Management Control 4 | 5 ECTS | 5 ECTS | 5 ECTS | 5 ECTS | 5 ECTS |
Steuerlehre 1 | 5 ECTS | 5 ECTS | |||
Steuerlehre 2 | 5 ECTS | 5 ECTS |