Teaching

This course provides a fundamental understanding of internal accounting from a decision-making perspective. In addition to distinguishing it from external accounting, the course covers in detail the objectives of internal accounting and various tools of cost-element, cost-center, and cost-object accounting in both partial and full cost accounting. A second focus is on tools for budgeted cost accounting, break-even analysis, process costing, and target costing.

For more information about the course, please refer to the university’s module description (module number 200162).

You can also find the latest information in the Moodle course.

This course explores various aspects of how corporate reality is reflected in accounting models. It provides a fundamental understanding of external accounting, which serves, on the one hand, to communicate corporate information to external stakeholders and, on the other hand, to determine payments—such as those to the tax authorities or shareholders. The fundamental accounting regulations under the German Commercial Code (HGB) are covered in depth. In addition, International Financial Reporting Standards (IFRS), consolidated financial reporting, and auditing, disclosure, and enforcement are presented in an overview.

For further information on the course, please refer to the university’s module description (module number 200161).

You can also find the latest information in the Moodle course.

This course provides a quick introduction to the subject of income taxes. The subsequent course, Taxation 2, assumes a basic understanding of the concepts covered in this course. The course begins by focusing on the presentation of income tax regulations. This is followed by a presentation of the types of taxation and the differences in taxation among various business forms. The course focuses on specific issues related to profit determination as well as tax consequences depending on legal form. The goal is to provide a comprehensive overview of income tax, corporate income tax, and trade tax.

For further information on the course, please refer to the university’s module description (module number 200164).

You can also find the latest information in the Moodle course.

This course builds upon the tax knowledge already acquired in the course "Taxation 1" and expands it to include specific, practice-oriented problem areas. The course focuses on the corporate taxation of corporations and partnerships and their shareholders.

For more information about the course, please refer to the university’s module description (module number 200180).

You can also find the latest information in the Moodle course.

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.

For more information about the course, please refer to the university’s module description (module number 200796).

Current information can also be found in the Moodle system.

This course deepens students’ skills and knowledge in strategic corporate management. It focuses on the management of business and corporate strategies, value-based management, strategic early warning, and performance measurement systems.

For more information about the course, please refer to the university’s module description (module number 200797).

You can also find the latest information in the Moodle course.

This course provides an in-depth examination of the fundamentals of international financial reporting under International Financial Reporting Standards (IFRS). It offers an overview of the various frameworks and origins of IFRS, as well as the components of an IFRS financial statement. The course focuses on detailed recognition and measurement requirements for property, plant, and equipment and intangible assets; impairment; the measurement of inventory and work-in-progress; the revenue recognition concept; and the accounting for deferred taxes and uncertainty in profit or loss. In addition, an overview of enforcement concepts in Germany is provided.

For further information on the course, please refer to the university’s module description (module number 200798).

You can also find the latest information in the Moodle course.

This course covers the methods and research topics of empirical accounting research and develops students’ ability to critically analyze academic literature, using the research topic “quality of financial reporting” and its quantification as an example. It thus prepares students for an empirical master’s thesis.

For more information about the course, please refer to the university’s module description (module number 200799).

You can also find the latest information in the Moodle course.