Chair of Business Administration, Accounting & Auditing
The Chair of Business Administration, Accounting and Auditing offers courses on Bachelor's level, Master's level and within the doctoral program. Find the dates of the lectures, exercices and tutorials in the Portal2 (matriculated students only). All course descriptions in the tables below are as of February 2024.
Courses in the Bachelor
Course name | Credits | Details | Term |
---|---|---|---|
ACC 300 Introduction to Financial Accounting | 6 ECTS | The aim of the event is to provide well-founded knowledge of bookkeeping and bookkeeping technology as well as a fundamental understanding of the principles of proper bookkeeping (GoB). The lecture will be offered in the fall term. | Fall semester/ |
ACC 303 Financial Accounting: Annual and consolidated financial statements | 6 ECTS | This course aims to convey well-founded knowledge about accepted accounting principles. In addition to valuation standards in annual financial statements and diverse consolidation procedures on a corporate level, students will learn about the balance sheet classification and critical appraisal of applicable regulations. | Fall semester |
ACC 351 International Accounting | 6 ECTS | The target audience of this course is 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. Prof. Dr. Christoph Hütten, (Chief Accounting Officer SAP SE), will hold the lecture.
| Fall semester |
Bachelor-Thesis | 12 ECTS | The Chair of Business Administration, Accounting & Auditing offers students of business administration and business education the opportunity to write a bachelor thesis. Bachelor theses are regularly offered for the following areas: auditing, German GAAP, IFRS, disclosure of inside information, disclosure theory. The registration form can be found here. Instruction sheet for the bachelor thesis. Sample topics for the bachelor thesis. Guidelines for Academic Writing (German and English). | Spring semester |
Courses in the Master
Course name | Credits | Details | Term |
---|---|---|---|
ACC 510 Financial Accounting | 8 ECTS | The course constitutes the commercial law counterpart to ACC 520. Based on the required fundamental knowledge at bachelor level, this course provides an in-depth look at accepted accounting principles required by HGB. Using pertinent and current case law, solutions for numerous and diverse accounting problems will be systematically derived. This knowledge will be applied through exercise sessions as well as group projects within case study sessions accompanying the lecture. | Spring semester |
ACC 520 IFRS Reporting and Capital Markets | 8 ECTS | The lecture introduces the most relevant IFRS standards and discusses their informational impact on capital markets. After an introduction that will touch on the institutional background of the international harmonization process in financial reporting, we will focus on key accounting issues such as revenue recognition, financial instruments, or lease contracts. We will illustrate the effects using current accounting practices of multinational entities, go into major research findings and apply the knowledge to case studies from accounting practice. We will conclude the lecture by an assessment of the importance of accounting for corporate governance and controlling (inside perspective) and for capital-market-oriented financial statement analysis (outside perspective). | Fall semester |
ACC 676 Case Studies on Consulting in Financial Services Firms | 4 ECTS | This course, held by Mr Gero Wiechens, Partner at KPMG AG, focuses on current, practically relevant topics from the overlapping areas of financial accounting, consulting, risk management and capital markets with a focus on the financial services sector. Attendees will work in groups on case studies parallel to those in the consulting area. Solutions will be summarized in a report and presented during a realistic final presentation. More information can be found here. | Spring semester |
ACC 750 Seminar | 6 ECTS | This year’s seminar (spring semester 2025) focuses on questions pertaining to „Information Production and Assurance in Financial and ESG Reporting: Key Differences, Interrelations, and Capital Market Implications”. An introduction to the seminar’s overarching theme, the comprehensive list of topics as well as detailed instructions is available for download below. For the seminar writing phase students can freely choose between two separate eight-week periods. The fast close period spans from January 3, 2025 to February 28, 2025 (application deadline: December 18, 2024). The final close period from February 17, 2025 to April 14, 2025 (application deadline: February 6, 2025). The seminar presentations (for both write-up periods) are expected to take place on April 29, 2025. Leaflet. The registration form can be found here. Guidelines for Academic Writing. | Spring semester |
Master-Thesis (MMM) | 24 ECTS | The prerequisite for the award of a Master's thesis is the passing of the seminar event of the chair of Professor Wüstemann (ACC 750). Basically, seminars with additional chairs in Area Accounting & Taxation will be recognized if justified. If you would like to have a seminar recognized by another area, please contact us personally. For general questions about the Master's Thesis, please contact Mr. Frederik Kohl, Guidelines for Academic Writing.Application form. | Fall/ |
Ph.D. Program in Accounting & Taxation
The “Area Accounting & Taxation” offers a Ph.D. program at the Center of Doctoral Studies in Business (CDSB). The CDSB is part of the GESS – the Graduate School of Economic and Social Sciences at the University of Mannheim.
The application deadline is 31 March 2020 for the Fall 2020 intake. Applications can be submitted from mid-November 2019, and there is an early application deadline on 31 January 2020.
Further information is available at the Homepage of the CDSB.
Executive program
Mannheim Bussines School
The Mannheim MBA, one of the best programs of its kind in Europe, is a comprehensive general management program targeted at international, high-potential professionals with at least three years postgraduate work experience. Both a full-time (Mannheim Full-Time MBA) and a part-time (Mannheim Part-Time MBA) option are available.Mannheim MBA
The Mannheim MBA, one of the best programs of its kind in Europe, is a comprehensive general management program targeted at international, high-potential professionals with at least three years postgraduate work experience. Both a full-time (Mannheim Full-Time MBA) and a part-time (Mannheim Part-Time MBA) option are available.
Executive MBA Programs
Mannheim Business School offers three different part-time Executive MBA programs (EMBAs). They are tailored to the needs of established executives with a minimum of eight years professional experience. The Mannheim Executive MBA is weekend-based while two modular programs are offered with renowned international partner institutions. The ESSEC & MANNHEIM Executive MBA is the result of long and successful collaboration with ESSEC Business School (Paris and Singapore). For the MANNHEIM & TONGJI Executive MBA, an EMBA program with a strong Sino-German focus, Mannheim has joined forces with the School of Economics & Management of Tongji University (Shanghai).Mannheim Master of Accounting & Taxation
The Mannheim Master of Accounting & Taxation aims to provide young professionals in the fields of accounting and taxation with the theoretical basis as well as the practical skills necessary to successfully meet the demands of their business. Both tracks, Accounting and Taxation, are offered in a modular, part-time format, with an overall program duration of three years. The Accounting Track is accredited by AQAS according to § 8a WPO. The program is taught primarily in German language and prepares for the German Tax Advisor or German Certified Public Accountant Exam.Evaluation Results
Evaluation HWS 2016/
2017/2018 Please find an overview of recent evaluation results for courses given by the Chair of Business Administration, Accounting and Auditing below
FSS 2016/FSS 2017
HWS 2016/HWS 2017
HWS 2017/HWS 2018