Accounting & Taxation in BSc Business Administration

Overview

Courses in the Area Accounting & Taxation are part of the core curriculum of the Bachelor of Science program (Business Administration) as well as of the electives for bachelor's students.

A well structured overview with the most important information can be found on the website of the Student Council (Fachschaft BWL).

Detailed information concerning course contents and formal requirements can be found in the current course catalog in section 2.1 and 5.1.1.1.

ACC 300: Grundlagen des betrieblichen Rechnungswesens (GbR)

This course is scheduled for the first semester for students enrolled in BSc. Business Administration and contains lectures, exercises and tutorials (6 ECTS).
The students gain a basic understanding of double-entry accounting and annual reports.
After successfully passing the course, students know the German Generally Accepted Accounting Principles (GoB – Grundsätze ordnungsgemäßer Buchführung) and are able to apply these principles to typical transactions in corporate entities.
The course covers the German accounting principles according to HGB as well as the double-entry accounting system.

TAX 303 Taxation I: Unternehmensbesteuerung

From autumn/winter term 2016 on “ACC 302: Bilanzierung und Unternehmensbesteuerung” will be replaced by “TAX 303 Taxation I: Corporate Taxation” and “ACC 303: Financial Accounting: Jahres- und Konzernabschluss” with 6 ECTS each.
Main focus of the course are the principles of national corporate taxation as well as tax planning depending on the legal form and financial structure of the company.

ACC 303: Financial Accounting I: Jahres- und Konzernabschluss

This course is an introduction to Financial Accounting. Capitalization norms will be discussed. This includes tangible and intangible assets as well as revenue recognition. When talking about passivation norms, non-financial liabilities and deferrals will be discussed. Later on valuation norms will be a topic as well.

ACC 351: International Accounting

The target audience of this course are incoming exchange students who have already attended introductory accounting courses.
The course shall enable students to understand and apply IFRS. In the first part, modern accounting theories will be discussed with respect to IFRS. In the second part, the IFRS solution to important accounting problems will be explained and critically evaluated.

ACC 403: Cost Accounting

This course will be held first in spring/summer term 2018 and contains a lecture as well as exercises and tutorials (6 ECTS).
Fundamental principles of management accounting are taught, to understand billing flow and to solve problems concerning cost and revenue accounting. It should be learned how the results of these calculations can be systematically processed and interpreted.

TAX 470: Business and Corporate Taxation in Europe

This course will be held first in spring/summer term 2017 and contains a lecture as well as case studies (6 ECTS).

Elective Modules of Accounting & Taxation (3 ECTS each)