Teaching

We offer the following courses in the Bachelor and Master area. Please note that not every lecture takes place in every semester. Current information as well as handouts and exercises can be found on the module pages in Moodle.

Bachelor

Internal accounting

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.

 

Moodle course

Module board

External accounting

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.

 

Moodle course

Module board

Taxation 1

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.

Moodle course

Module board

Taxation 2

Within the scope of the courses, the already acquired tax knowledge from the course "Taxation 1" is deepened and expanded by special practice-relevant problem areas. The main focus is on the corporate taxation of corporations and partnerships and their shareholders.

 

Moodle course

Module board

Proseminar

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:

General information

Moodle course

Master

Accounting and Management Control 1 - Management Control Systems Accounting and Management Control 1

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.

 

Moodle-Kurs

Modultafel

Accounting and Management Control 2

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

Module board

Accounting and Management Control 3

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.

 

Moodle course

Module board

Accounting and Management Control 1 - Empirical Accounting Research

Content:

  • Methods and research objects of empirical accounting research
  • Dealing with scientific literature
  • Research object "accounting quality" and its quantification
  • Preparation for empirical master thesis
 

Moodle course

Module board

Advanced seminar

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:

General information

Moodle course

Long-term curriculum planning

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