*We always try to provide the contents of our courses as completely as possible. In case of doubt, the information in the module handbooks are valid.

Bachelor

Course Content:

 

After successful participation of this course, you will be able to understand consolidated financial statements in accordance with the German Commercial law (HGB) and International Financial Reporting Standards (IFRS). You will learn about the regulations regarding the obligation to prepare consolidated financial statements and be able to apply basic consolidation techniques. Furthermore, you will be able to understand the concept of International Financial Reporting Standards (IFRS) and apply the regulations to selected issues.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person

Dr. Christine Reitmaier

Recommended semester of study 4th-6th semester
Specialization of the course Bachelor BWL, VWL, ReWi
Credit Points 5 LP
Frequency of the examination Every semester
Duration of the exam 60 minutes
Language German

Course Content:

 

The aim of this course is to develop ways to improve Corporate Social Responsibility (CSR), with a particular focus on CSR reporting. After a general introduction on the different facets of CSR and respective challenges, the course outlines opportunities for potential improvements. The public debate particularly highlights the governance mechanisms of the markets (Green Finance) as well as the public. Due to the obligation to provide information, markets and the public shall govern firms towards more CSR. This course discusses different channels. For each topic, a group of student develops an introductory presentation, before lectures by experts provide students with detailed insights from a practitioner and an auditor point of view. By writing an individual seminar paper, each student finally recaps the contents and works on a particular research question.

 

 

Further information is provided in the course catalog under the course overview at the bottom of this page and on the following course page.

 

Course Page "Corporate Social Responsibility: Sustainable Corporate Governance"

Contact person Josipa Ćurić
Recommended semester of study  

4th-6th semester

Specialization of the course

Bachelor BWL/VWL,

ReWi, GBM, DFM

Credit Points 5 LP
Frequency of the examination

Every summer semester

Examination form Combined oral examination and seminar paper (group presentation and individual term paper)
Language German

Course Content:

 

The International Accounting Seminar is held in cooperation with the auditing firm KPMG and covers various key accounting topics in accordance with IFRS (International Financial Reporting Standards). In presentations and interactive workshops, the auditing firm's experts impart knowledge on the topics of leasing, financial instruments, hedging/derivatives, revenue recognition, business combinations, deferred taxes, pension provisions and share-based executive compensation. Practical insights into the world of auditing are, of course, not neglected. Students learn to understand, apply and critically evaluate the fundamentals of IFRS accounting. The course also offers insights into the standard-setting process and highlights current IASB projects.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

 

Contact person Nadine Zbiegly
Recommended semester of study 4th-6th semester
Specialization of the course Bachelor BWL, VWL, GBM, ReWi, WINF
Credit Points 5 LP
Frequency of the examination

Every summer semester

Examination form Presentation, seminar paper
Language German

Master

Course Content:

 

Investors use information available in annual reports to evaluate companies. The lecture enables students to carry out company analysis from the investor's point of view. They learn to apply procedures for obtaining and evaluating information from annual financial statements and to use these to assess the net assets, financial position and results of operations of a company. They will be able to analyze the effects of earnings management and understand financial, strategic, and earnings analysis. Furthermore, the lecture deals with planning calculations, provides the necessary knowledge to create own forecasts, and promotes the understanding of the connection to business valuation and investment decisions.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Dr. Maria Assel
Recommended semester of study 2nd semester
Specialization of the course Master BWL/VWL, EPP, GBM, ReWi, DFM, WING, Business Mathematics, Mathematics
Credit Points 6 LP
Frequency of the examination

Every summer semester

Duration of the exam 60 minutes
Language German

Course Content:

 

The subject of the course Audit Advanced: IT Audit is the assessment and evaluation of information technology from the perspectives of annual auditing and management consulting. First, the perspective of the auditor is taken. The auditor has to carry out a target/actual comparison in as neutral and objective a form as possible on the basis of a legally prescribed target benchmark. The aim is to be able to make an assessment of the figures in the annual financial statements with sufficient accuracy. Information technology is discussed here both as an audit object (system audit in the company to be assessed) and in the form of the audit tool (of the auditor). Under both aspects, it offers potentials and risks for the increase/decrease of accuracy and profitability as diametrically opposed target values of the freelance auditor. The potential solutions that IT can contribute to both of these objectives are shown, firstly in the context of IT system auditing (in accordance with the standards of ISACA) and secondly in the context of statement-based auditing methodology (in accordance with the standards of the IDW). Building on the presentation of the theoretical foundations, an illustration is given in each case in case studies from practice (in a range from query-based general audit software to data mining algorithms). In the second part of the lecture, the situation of the auditor is contrasted with that of the management consultant in the context of due diligence projects. Here, too, IT as a potentially value-increasing or value-destroying factor is, on the one hand, an object of assessment and, on the other hand, a methodological element as a tool. Significant differences in the assessment, which in principle also proceeds "with due diligence", result from the fact that no "objective" standard is externally specified, but must be determined on an order-specific basis. The central role that the IT strategy of the buyer side and the contingency concept of the seller side play for the effectiveness and efficiency of IT due diligence is elaborated with comparative references to the first part of the lecture and again illustrated in the context of a case study.

Both perspectives have in common an examining, i.e. comparatively assessing, point of view as well as methodological aspects. The consequences of the different tasks and roles on procedure, result and risks are named and illustrated at the end of the lecture. This should not only make it possible to point out professional (training-relevant) differences between the two domains. In addition, special attention will be paid to the discussion of theoretically ideal, educationally relevant aspects of the personality of an auditor acting on behalf of the public sector or a management consultant acting in private.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

 

 

Application Audit Advanced: IT Audit

 

Notice:

The application form is only available during the application period.

If you are outside this period, an error message will appear.

Contact person Christian Reiser
Recommended semester of study 2nd semester
Specialization of the course Master BWL/VWL, EPP, ReWi, DFM
Credit Points 6 LP
Frequency of the examination One time in summer semester
Duration of the exam 60 minutes
Language German

Course Content:

 

The seminar examines current issues in international accounting and corporate management. Specific questions are addressed in each seminar. These include questions such as: What are specific advantages and disadvantages of fair value accounting? How do different compensation systems affect the behavior of managers? What role do analyst forecasts play in the context of financial reporting? How reliable is information from supplementary voluntary disclosures?

 

The seminar creates the ideal foundation for a master's thesis in accounting. It familiarizes students with accounting research methods and prepares them to conduct their own research project. In this seminar, students learn how to critically read and evaluate scientific texts on current research topics. Participants gain a deeper understanding of scientific work in the field of accounting. They receive food for thought for possible questions in a subsequent master's thesis and develop an overview of the current state of research for the topic covered in the seminar. You will develop important methodological skills and be able to critically question research approaches and conclusions. The small, individual setting of the seminar allows for interactions, through which students learn to discuss scientific issues. Participation in the seminar enables students to evaluate various scholarly essays in terms of the underlying research question and motivation, differences in research design, research contribution, and implications for future research and practice. Such analytical skills are equally fundamental to scholarly work as well as to problem solving in later professional settings.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Dr. Maria Lotze

Contact person

Recommended semester of study

1st-3rd semester
Specialization of the course Master BWL/VWL, EPP, GBM, ReWi, DFM, WING, Business Mathematics, Mathematics
Credit Points 6 LP
Frequency of the examination Every semester
Examination form Presentation, seminar paper
Language German

Course Content:

 

Large corporations and medium-sized groups organize their value chains worldwide. Services between the so-called "related parties" within the group of companies are remunerated with transfer prices. Transfer pricing systems are subject to a wide range of legal requirements. The appropriateness of transfer prices and the allocation of profits in corporate groups are analyzed according to the arm's length principle for tax purposes, which has been defined as a guideline by the OECD and many nations worldwide. In this module you will learn about the allocation of services between related companies under this aspect of globalization.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Dr. Christine Reitmaier
Recommended semester of study 2nd-4th semester
Specialization of the course Master BWL/VWL, EPP, GBM, DFM, ReWi
Credit Points 6 LP
Frequency of the examination

Every summer semester

Duration of the exam 60 minutes
Language English

DFM

Course Content:

 

Are you looking for intercultural experience and would like to apply the knowledge you have acquired in your previous studies? The event Business simulation offers students the opportunity to slip into the role of decision-makers. Within the framework of a business game, you will manage fictitious companies in binational teams. Among other things, you will have to make decisions regarding finances, marketing and human resources. You learn to evaluate the results of your decisions and to make further decisions based on them in order to secure the future of your company.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

 

Contact person Nadine Zbiegly
Recommended semester of study

2nd-6th bachelorsemester

1st-2nd mastersemester

Specialization of the course

Bachelor DFM

Master DFM

Credit Points

5 LP (Bachelor)

6 LP (Master)

Examination form Home work/seminar paper, presentation
Frequency of the examination

Every summer semester

Language French

Course Content:

 

Are you interested in the business models and practices of digital market giants like Amazon, Apple, Meta or Google? Would you like to learn more about the impact of possible acquisitions or mergers on global competition?

 

The course Economics and Regulation of Digital Markets will show you the specifics of digital markets and the business strategies of digital companies. During the course, you will learn to analyse the business models of well-known market giants and deal with the debate on the regulation of digital markets.

The course will be held exclusively in French.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

 

Contact person Nadine Zbiegly
Recommended semester of study

2nd semester

Specialization of the course

Master DFM, Master GBM, Master BWL, Master EPP

Credit Points

6 LP

Examination form Portfolio examination
Frequency of the examination

Every summer semester

Language French

Course Content:

 

You have already acquired basic knowledge of accounting and financial reporting as part of your bachelor's degree and would now like to look beyond the national horizon? Where are the similarities and where are the differences between the German HGB and the French accounting regulations? How does the VAT system work in France? How are individual accounting transactions treated? The event Comptabilité française provides insights into the national accounting regulations of our neighboring country France.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Nadine Zbiegly
Recommended semester of study 2nd-6th semester
Specialization of the course Bachelor DFM
Credit Points 5 LP
Examination form Exam
Language French

Course Content:

 

In times of globalization, digitization and Industry 4.0, international communication, cross-border corporate processes and transnational company mergers are coming to the forefront of economic activities. Companies benefit from the cultural diversity of their employees, but at the same time this also poses challenges. How can an Argentinian and an Indonesian company merge successfully? How does a Dutch manager succeed in convincing the employees of the Indian subsidiary of a new corporate strategy? How should a Frenchman greet a Korean business partner at the first joint meeting? Using numerous practical examples, the Intercultural Management course teaches basic concepts of cultural dimensions and sensitizes students to intercultural cooperation in later professional life.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Nadine Zbiegly
Recommended semester of study 2nd - 6th semester
Frequency of the examination

Bachelor DFM

Bachelor GBM

Credit Points 5 LP
Examination form Home paper /seminar paper
Language English

GBM

Course Content:

 

In times of globalization, digitization and Industry 4.0, international communication, cross-border corporate processes and transnational company mergers are coming to the forefront of economic activities. Companies benefit from the cultural diversity of their employees, but at the same time this also poses challenges. How can an Argentinian and an Indonesian company merge successfully? How does a Dutch manager succeed in convincing the employees of the Indian subsidiary of a new corporate strategy? How should a Frenchman greet a Korean business partner at the first joint meeting? Using numerous practical examples, the Intercultural Management course teaches basic concepts of cultural dimensions and sensitizes students to intercultural cooperation in later professional life.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Nadine Zbiegly
Recommended semester of study 2nd-6th semester
Specialization of the course

Bachelor DFM

Bachelor GBM

Credit Points 5 LP
Examination form Home paper/seminar paper
Language English

Course Content:

 

Companies publish annual financial statements in order to communicate information to various external stakeholders. Different valuation and recognition models exist for this purpose in order to present the net assets, financial position and results of operations as realistically as possible. Different jurisdictions have developed different regulations in this regard. Due to the internationalization of the stakeholder groups, there are also efforts to standardize accounting. This should ensure that reporting addressees abroad also have the same level of information. In this environment, the International Accounting module provides background information and content on global accounting models.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Dr. Markus Buxbaum
Recommended semester of study 4th-6th semester
Specialization of the course

Bachelor GBM

Bachelor IBE

Credit Points 5 LP
Frequency of the examination  

Every summer semester

Duration of the exam 60 minutes
Language English

IBE

Course Content:

 

Companies publish annual financial statements in order to communicate information to various external stakeholders. Different valuation and recognition models exist to give a fair presentation of the financial statements. Different jurisdictions have developed different regulations in this regard. Due to the internationalization of the stakeholder groups, there are also efforts to standardize accounting. This should ensure the best possible reporting to domestic and foreign stakeholders and minimize information asymmetries. In this context, you will learn about global accounting models.

 

Further information is provided in the course catalog under the course overview at the bottom of this page.

Contact person Felix Meitinger
Recommended semester of study 4th-6th semester
Specialization of the course

Bachelor GBM

Bachelor IBE

Credit Points 5 LP
Frequency of the examination  

Every summer semester

Duration of the exam 60 minutes
Language English

Course catalog

(applied filters: semester: SS 2024 | institute: Prof. Dr. Wolfgang Schultze - Wirtschaftsprüfung und Controlling | course types: Vorlesung, Vorlesung + Übung, Übung, Seminar)
name lecturer language
Bilanzierung III Schultze

Wolfgang Schultze,

Reitmaier

Christine Reitmaier

deutsch
Comptabilité française Zbiegly

Nadine Zbiegly,

Schultze

Wolfgang Schultze

französisch
International Accounting Seminar (Bachelor) Zbiegly

Nadine Zbiegly,

Schultze

Wolfgang Schultze,

Curic

Josipa Curic

deutsch
Jeu et simulation d'entreprise Zbiegly

Nadine Zbiegly,

Schultze

Wolfgang Schultze

französisch
Transfer Pricing Schultze

Wolfgang Schultze,

Buxbaum

Markus Buxbaum,

Reitmaier

Christine Reitmaier

englisch
Corporate Social Responsibility: Nachhaltige Unternehmensführung Schultze

Wolfgang Schultze,

Curic

Josipa Curic,

Reitmaier

Christine Reitmaier

deutsch
Analysis and Valuation Basic I: Unternehmensplanung und –analyse Schultze

Wolfgang Schultze,

Curic

Josipa Curic,

Lotze

Maria Lotze

deutsch
Analysis and Valuation Basic I: Unternehmensplanung und –analyse - Übung Curic

Josipa Curic,

Lotze

Maria Lotze

deutsch
Bilanzierung III Übung Reitmaier

Christine Reitmaier

deutsch
International Accounting Schultze

Wolfgang Schultze,

Buxbaum

Markus Buxbaum

englisch
Economie et Régulation des Marchés Numériques Zbiegly

Nadine Zbiegly,

Schultze

Wolfgang Schultze

französisch
Audit Advanced: IT Audit Schultze

Wolfgang Schultze,

Reiser

Christian Reiser

deutsch
Intercultural Management Zbiegly

Nadine Zbiegly,

Schultze

Wolfgang Schultze

englisch
Hauptseminar (Accounting Research Seminar) (Master) Schultze

Wolfgang Schultze,

Buxbaum

Markus Buxbaum,

Lotze

Maria Lotze

deutsch

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