Programme Structure: Business Administration - Major Accounting (ER 2008)
Major Accounting
The Major “Accounting and Taxation” combines the areas “Business Taxation”, “Controlling” as well as “Auditing”. Within the first area modules relating to general managerial importance of taxation, e.g. according to the decisions of the location or legal structure as well as corporate relationships and restructuring can be attended. The module Controlling covers operative as well as strategic Controlling. The third area contains topics of the international accounting and operations auditing. In all three areas advanced seminars or modules including further issues can be attended. The Major can also be added by the modules institution economics, finance, insurance economics and statistics.
The detailed structure of the major Accounting is presented in the following:
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The WiSo StudentService does not guarantee that the given recurrence frequencies are right. Providing this information is only a service offer. Please check the recurrence frequency in the module catalogue.
Please note that the presented changes originate from the Change regulations (german: Änderungsordnung), which will take effect from October 1st., 2016.
| Module | Type of Exam | Regular Cycle | CP of the Module | Must CP |
|---|---|---|---|---|
| Betriebswirtschaftliche Steuerlehre I | written/oral | WT | 6 LP |
min. 6 |
| Betriebswirtschaftliche Steuerlehre II | written/oral | ST | 6 LP | |
| International Taxation | written/oral | every 4th term | 6 LP | |
| Strategic Controlling | written/oral | WT | 6 LP | min. 6 |
| Operative Controlling | written/oral | WT | 6 LP | |
| Internationale Rechnungslegung | written | ST | 6 LP | min. 6 |
| Unternehmensbewertung | written/oral | WT | 6 LP | |
| Hauptseminar Betriebswirtschaftliche Steuerlehre | Essay/presentation | every 2nd term | 6 LP |
min. 6 - |
| Hauptseminar Controlling | Essay/presentation | every 2nd term | 6 LP | |
| Hauptseminar Externe Rechnungslegung und Wirtschaftsprüfung | Essay/presentation | every 2nd term | 6 LP | |
| Ausgewählte Fragestellungen der Betriebswirtschaftlichen Steuerlehre I | written/oral | every 2nd term | 6 LP | Max. 18 |
| Ausgewählte Fragestellungen der Betriebswirtschaftlichen Steuerlehre II | written/oral | every 2nd term | 6 LP | |
| Value-based Controlling | written/oral | ST | 6 LP | |
| Ausgewählte Fragen des Controlling | written/oral | WT/ST | 6 LP | |
| Ausgewählte Fragen der Rechnungslegung und Wirtschaftsprüfung I - Unternehmenspublizität | written | WT | 6 LP | |
| Ausgewählte Fragen der Rechnungslegung und Wirtschaftsprüfung II - Prüfung | written | ST | 6 LP | |
| Selected Issues in Accounting and Taxation | written/other | irreg. | 6 LP |
Max. 12 |
| Risikomanagement in Banken | written/oral | WT | 6 LP | |
| Empirical Finance | written/oral/other | ST | 6 LP | |
| Ökonometrie | written/oral/other | WT | 6 LP | |
| Quantitative Methods in Risk Management (Adv.) | written/oral | every 4th term | 6 LP | |
| Rechnungswesen von Versicherungsunternehmen | written/oral | ST | 6 LP | |
| Tax Policy | written/oral | WT | 6 LP | |
| Aspects of International Business I | cp acquired abroad | WT/ST | 6 LP | |
| Aspects of International Business II | cp acquired abroad | WT/ST | 6 LP | |
| Bilanzsteuerrecht | written/oral | WT | 6 LP | Max. 18 |
| Einkommensteuerrecht | written/oral | WT | 6 LP | |
| Recht der indirekten Steuern | written/oral | ST | 6 LP | |
| Unternehmenssteuerrecht | written/oral | ST | 6 LP | |
| Internationales Steuerrecht | written/oral | WT | 6 LP | |
| Ausgewählte Fragestellungen des Steuerrechts | written/oral | WT | 6 LP |
For further information please consult the master-documents and media area.