Courses



Elective Module according to § 8 Para 2 (Specialization 2) (10 ECTS-Credits, 4 h)
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Management Accounting for Improvement (Specialization 2) (10 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: Positive completion of the compulsory module according to § 7 Para 2 No 4, i.e. "Accounting" and positive completion of the elective module according to § 8 Para 1 No 1, i.e. "Advanced Management Accounting and Control Issues (Specialization 1)".
Learning Outcome: Reflection on the role of management accounting in controlling and developing organizations.
Accounting and Auditing (Specialization 2) (10 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: Positive completion of the compulsory module according to § 7 Para 2 No 4, i.e. "Accounting" and positive completion of the elective module according to § 8 Para 1 No 2, i.e. "International Standards on Auditing and Assurance Services (Specialization 1)".
Learning Outcome: Reflection on practical and theoretical issues of audits.
Tax Accounting and Balance-Sheet Policy (Specialization 2) (10 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: Positive completion of the compulsory module according to § 7 Para 2 No 4, i.e. "Accounting" and positive completion of the elective module acording to § 8 Para 1 No 3, i.e. "Tax Planning and Business Strategies (Specialization 1)".
Learning Outcome: In-depth knowledge of tax accounting and balance sheet policy.

Notes:
  • There may still be changes in the courses offered as well as room allocation and course dates.
  • The course descriptions found in the English version of the course catalogue are for informational purposes only. Authoritative information can be found in the "Vorlesungsverzeichnis" (German version of the course catalogue).