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.
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.
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.
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:
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.
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.
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:
Long-term curriculum planning
The Department of Accounting/Controlling guarantees that the exams
- "Externes und Internes Rechnungswesen" up to and including summer semester 2023
- "Steuerlehre 1 und 2" up to and including summer semester 2024
- "Buchführung" up to and including summer semester 2023
will be offered.