LFU:online

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.