Bachelor

Teaching programme and job perspectives

For Bachelor students of the major subject "Accounting and Auditing" the concerted courses provide a comprehensive and widespread training concept.

The compulsory module "Externes und internes Rechnungswesen" (External and internal accounting) is offered in the second and third term of the Bachelor program and teaches the basics. From the fourth semester on, the knowledge achieved is deepened. For this purpose, among others, the lectures "Grundlagen der Jahresabschlusserstellung" (Basic principles of the annual financial statements), "Spezialfragen der Abschlusserstellung" (Special issues of preparation of the financial statements), "Wirtschaftsprüfung I - Grundlagen des betrieblichen Prüfungswesens" (Auditing I) and "Grundlagen des Unternehmenssteuerrechts" (Principles of Corporate Tax Law) are offered regularly.

The training in this major subject is focused on providing the necessary technical skills for professional practice. The graduates are prepared for careers in the areas of corporate finance and accounting, auditing and consulting and tax advising.

In the major subject a total of 18 credit points must be provided. In addition to the lectures enough seminars and case studies are offered.

To the courses offered in summer semester 2020
Note: All lectures under "Wahlpflichtvorlesungen WiWi Bachelor" or "Wahlpflichtvorlesungen WiWi Bachelor / Master" with the note "RW&WP" in the last column are relevant for the specialisation.

Introductory literature

Coenenberg, A.G./Haller, A./Schultze, W. (2012): Jahresabschluss und Jahresabschlussanalyse - Betriebswirtschaftliche, handelsrechtliche, steuerrechtliche und internationale Grundsätze - HGB, IAS/IFRS, US-GAAP, DRS, 22., überarbeitete Aufl., Stuttgart.

Marten, K.-U./Quick, R./Ruhnke, K. (2015): Wirtschaftsprüfung – Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen, 5. Aufl., Stuttgart.

Possible course planning

The table below shows an example of a study plan with a focus on accounting and auditing in the bachelor program. The chronological order is freely selectable. This table gives an overview. The individual lectures are assigned to the different topics.

Bachelor (provisional)

(*) Prof. Dr. Marten is in his sabbatical term.