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Accounting & Taxation in the Bachelor's Program

General Information

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 sections 2.1 and 5.1.1.1. 

ACC 300: Grundlagen des betrieblichen Rechnungswesen (GbR)

  • Basics in financial accounting
  • Offered to students enrolled in the program BSc. Business Administration
  • Language of instruction: German

Grundlagen des externen Rechnungswesens (GeR)

  • Basics in financial accounting
  • Offered to students enrolled in programs other than BSc. Business Administration
  • Language of instruction: German

TAX 303: Company Taxation

ACC 303: Financial Accounting

  • Specialization in accounting according to German GAAP (HGB) incl. consolidation 
  • Taught by Prof. Dr. Wüstemann

ACC 302: Bilanzierung und Unternehmensbesteuerung

  • Basics in accounting according to German GAAP (HGB) and company taxation
  • This course will be replaced by two seperate courses from fall semester 2016/17: Financial Accounting I und Taxation I with 6 ECTS each (see TAX 303 Taxation I: Unternehmensbesteuerung). The language of instruction will remain German for both courses.

ACC 402: International Financial Accounting & Business Taxation

  • This course is offered on a regualr basis for students enrolles in te program BSc. Business Administration during their 6th semesters. The course accounts for 6 ECTS with lectures, exercise sessions and tutorials.
  • Language of instruction: English
  • Basics in accounting according to IFRS as well as issues in international business taxation are covered
  • The first part (accounting) is taught by Prof. Dr. Simons and the second part (taxation) is taught by Prof. Dr. Schreiber
  • This course will be replaced by the respective electives from spring semester 2018. 

Electives in the Area Accounting & Taxation