Courses



INFO Continuing Education Programme Continuing Education Programme Tax Law, Accounting and Finances (4 semesters, 75 ECTS-Credits)
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Compulsory Module 1: Tax Law (8 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have a scientific and job-related knowledge of the profit tax law (income tax and corporate tax), of the value added tax law and the procedural tax law. They are able to understand the important areas of the material tax law and the procedural tax law in a systematic way, to analyse it in a practice-orientated way and to link this knowledge for finding solutions in a synergetic way.
Compulsory Module 2: Financial Accountancy and Profit Assessment (8 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have a scientific and job-related knowledge of basis-orientated financial accounting (booking and balancing techniques: "from the receipt to the Balance") and different forms of determining taxable income. They are able to understand the matter in a systematic way, to handle it in a practice-orientated way and to link it in a synergetic way.
Compulsory Module 3: Accounting and Annual Audit (6 ECTS-Credits, 3 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have a scientific and job-related knowledge of national and international accounting, the interplay of corporate and tax balance and the annual audit. They are able to understand these matters in a systematic way, to analyse it in a practice-orientated way and to link it in a synergetic way.
Compulsory Module 4: Company Law (2 ECTS-Credits, 1 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge of company law. They are able to systematically understand the specific areas of the fields of law relating to chartered public accounting and tax consulting, to analyse it in a practice-oriented way and to link it with tax law regulations in a synergetic way.
Compulsory Module 5: Payroll Tax Law, Labour Law and Social Insurance Law (6 ECTS-Credits, 3 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have a scientific and job-related knowledge of the field of payroll tax law, the labour law relating to payroll tax relevant to practice and the specific social insurance law for chartered public accountants and tax consultants. They are able to understand these matters in a systematic way, to handle them in a practice-orientated way and to link them in a synergetic way for finding solutions.
Compulsory Module 6: Entrepreneurship (2 ECTS-Credits, 1 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge of the cross-sectional matter of GmbH-management (including company pension schemes). They are able to understand these specific matters in a systematic way and find solutions to issues in these fields in a practical-oriented way.
Compulsory Module 7: Contract Design, Organizational Form and Corporate Valuation (6 ECTS-Credits, 3 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge of corporate valuation and specific knowledge in the fields of contract design and organizational design for chartered public accountants and tax consultants. They are able to systematically understand these matters and to find practical and innovative solutions using their theory-based and leading knowledge.
Compulsory Module 8: Reorganizational Tax Law and International Tax Law (4 ECTS-Credits, 2 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge of the international tax law and of corporate group and reorganization tax law. They are able to systematically understand these legal matters, to analyse them in a practical way and - based on the fundamentals of tax law - link them with related legal fields for finding solutions in a synergetic way.
Compulsory Module 9: Corporation of Public Law, Foundation (Tax) Law and (Tax) Law of Associations (4 ECTS-Credits, 2 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge with regards to the taxation of public corporations and the specifics of the tax law for associations and private trusts. They are able to understand these specific matters and to find practical solutions for tasks in these fields.
Compulsory Module 10: Management Accounting (6 ECTS-Credits, 3 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge of corporate finance and cost accounting and budgeting. They are able to understand the interdependencies between business management and (tax) law in general as well as the links between management accounting and financial reporting in particular in a systematic way and to use this knowledge by applying the tools of business management in a tax-optimizing and synergetic way.
Compulsory Module 11: Balance Sheet Analysis, Crisis Management and Financial Recovery Management (4 ECTS-Credits, 2 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge in the fields of balance sheet analysis, rating and insolvency law as relevant for chartered public accountants and tax consultants. They are able to systematically understand these matters and to find innovative and practice-orientated solutions for tasks in these fields by synergetic combination.
Compulsory Module 12: Financial Criminal Law and Law of Data Protection, Liability and Revenue Assurance (4 ECTS-Credits, 2 h) (no courses)
Prerequisites for registration: none
Learning Outcome: Graduates have scientific and job-related knowledge of the Financial Criminal Law and the Liability and Data Protection Law relating to chartered business accountants and tax consultants. Moreover, the students get an insight into revenue assurance at the tax authorities and in related issues of legal procedure. They are able to systematically understand these specific matters, to recognize interfaces and problem fields and to find practice-orientated solutions for problems in these fields.
ML
910659
CANCELLED - ENROLMEN: CEP Steuerrecht, Rechnungslegung und Rechnungswesen WS 2021/22 (VU / 30h / 75 ECTS-AP)
Verena Hörtnagl-Seidner, Peter Pülzl
Details of this course

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).