Master
Concept and department
The major subject “Accounting and Auditing” teaches the Master students an in-depth knowledge in the areas of national and international accounting, auditing and corporate tax law. In the courses the provision of standards and their implementation in practice and current research issues will be discussed.
Accounting is used for the provision of relevant information for the beneficiary of the annual financial statements by presenting all business transactions of the company according to the actual circumstances. The prepared financial statement serves as basis for the determination of profit. For tax calculation, the tax balance sheet is used.
In the lectures offered the relations as well as the differences between fiscal and commercial balance sheets in connection with economic and fiscal issues are discussed.
The auditors are responsible for the auditing of the accounting system and their conditional task is to carry out statutory audits of annual accounts. The auditor verifies the correctness of the financial statement and decides on granting or refusal of auditor's opinion. He also achieves a number of additional audit-related services. In addition to knowledge in the field of national and international accounting and auditing, skills in the area of business and tax law are necessary to perform these tasks.
With the combination of accounting, auditing and business law and taxation in research and teaching the Institute of Accounting and Auditing takes an essential development into account: the importance of accounting, in particular external financial reporting in view of the increasing internationalization and the increasing focus of management on the maximization of shareholder value will be even greater in future. A particular concern of the institute, therefore, is to link the areas of accounting, particularly with regard to external accounting, and auditing in research and teaching closely. Therefore English and German case studies, practical lectures in courses and excursions to companies ensure practical relevance in teaching. In this way an ongoing knowledge transfer between theory and practice is guaranteed.
Contact
Helmholtzstraße 22
89081 Ulm
E-Mail: kai-uwe.marten(at)uni-ulm.de
Room: 1.24
Phone: +49(731)50-33010
Fax: +49(731)50-33009
Helmholtzstraße 22
89081 Ulm
E-Mail: petra.frey(at)uni-ulm.de
Room: 1.25
Phone: +49(731)50-33001
Fax: +49(731)50-33009
Teaching programme and job perspectives
For Master students of "Accounting and Auditing" the concerted courses provide a comprehensive and widespread training concept.
The Master's programme builds up on the skills in accounting and auditing already acquired during the Bachelor program.
Although a focus on the major subject “Accounting and Auditing” in the Bachelor is not mandatory, it is recommended due to the assumed knowledge. For this purpose, "International Accounting I and II" and "Auditing II" will be offered regularly.
The training in this main subject serves the professional development and specialization, whereby the focus is placed on a research-oriented work. The graduate students will be prepared for careers in the areas of corporate finance and accounting, auditing, corporate and tax consulting, as well as for scientific work at a university.
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.
More information
In the Master course you can choose between one or two major subjects. In total there are provided at least 56 credit points of the areas of management/economics and the major subject.
When choosing one major subject students have to provide at least 21 credit points of the areas of management/economics and at least 35 credit points of the area of the major subject.
When choosing two major subjects, there are at least 14 credit points of the area of management/economics and a total of 42 credit points from the area of the major subjects required.
In addition there are 18 credit points in each major subject required.
As you can see in the sample of a curriculum, you can achieve this by different combinations of major subjects. Each of the areas offered (Economics, Computer Science, Finance, Controlling and Insurance) represents a good addition to the major subject Accounting and Auditing. You can also choose Accounting and Auditing as the only major subject, for which you therefore have to provide 35 credit points.
In addition to the lectures a sufficient number of seminars will be offered in the area of Accounting and Auditing.
Introductory literature
Coenenberg, A.G./Haller, A./Schultze, W. (2016): Jahresabschluss und Jahresabschlussanalyse - Betriebswirtschaftliche, handelsrechtliche, steuerrechtliche und internationale Grundsätze - HGB, IAS/IFRS, US-GAAP, DRS, 24., 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 programme. The chronological order can be selected freely. This table gives an overview. The individual lectures are assigned to the different topics.
4. Semester Masterarbeit (30 ECTS)
| Master | 1. Semester | 2. Semester | 3. Semester |
|---|---|---|---|
| Rechnungslegung | Internationale | Internationale | Financial Statement Analysis (1 SWS, 2 ECTS) |
| Rechnungslegung für Kreditinstitute nach HGB und IFRS (2 SWS, 3 ECTS) | |||
| Wirtschaftsprüfung |
| Wirtschaftsprüfung II (2 SWS, 4 ECTS) | |
| Steuerrecht | Unternehmens- | Internationales | Spezialfragen des Unternehemens- steuerrecht (2 SWS, 4 ECTS) |
| Bilanzsteuerrecht (3 SWS, 4 ECTS) | Umwandlungs- steuerrecht (2 SWS, 4 ECTS) | Gesellschaftsrechts- vergleichung: Corporate Governance (2 SWS, 4 ECTS) | |
| Gesellschaftsrechts- vergleichung: Finanzverfassung, Bilanzierung und Prüfung (2 SWS, 4 ECTS) | Erbschaftsteuer- und Bewertungsrecht (2 SWS, 4 ECTS) | ||
| Wirtschaftsrecht | Internationales Recht (2 SWS, 3 ECTS) | Europarecht (2 SWS, 3 ECTS) | Personengesellschafts- und Insolvenzrecht (2 SWS, 3 ECTS) |
| Grundzüge des Unternehmens- recht (2 SWS, 3 ECTS) | |||
| Informatik | Datenbanksysteme - Konzepte und Modelle | Big Data Analysis - Methoden und Anwendungen (4 SWS, 7 ECTS) | |
| Other | |||
| Seminar "Wirtschafts- und Steuerrecht" | |||
| Seminar "Ausgewählte Probleme des Rechnungswesen und der Wirtschaftsprüfung" | |||
| Extensive supporting programme (talks, case studies etc.) | |||
Master (provisional)
| Lectures by Prof. Dr. Marten | WiSe | SoSe | WiSe | SoSe | WiSe 21/22 |
| Financial Statement Analysis | ✓ | ✓ | ✓* | ||
| Rechnungslegung für Kreditinstitute nach HGB und IFRS | ✓ | ✓ | ✓ | ||
| Internationale Rechnungslegung I | ✓ | ✓ | ✓ | ||
| Internationale Rechnungslegung II | ✓ | ✓ | |||
| Wirtschaftsprüfung II | ✓ | ✓ |
(*) Prof. Dr. Marten is in his sabbatical term.
| Lectures by Prof. Dr. Anzinger | WiSe | SoSe | WiSe | SoSe | WiSe |
| Bilanzsteuerrecht | ✓ | ✓ | ✓ | ||
| Internationales Steuerrecht | ✓ | ✓ | |||
| Unternehmensteuerrecht | ✓ | ✓ | ✓ | ||
| Gesellschaftsrechtsvergleichung: Finanzverfassung, Bilanzierung und Prüfung | ✓ | ✓ | |||
| Gesellschaftsrechtsvergleichung: Corporate Governance | ✓ | ✓ | |||
| Kolloquium im Steuerrecht | ✓ | ✓ |
| Lectures by Prof. Dr. Zürn | WiSe | SoSe | WiSe | SoSe | WiSe 21/22 |
| Erbschaftsteuer- und Bewertungsrecht | ✓ | ||||
| Spezialfragen des Unternehmersteuerrechts | ✓ | ✓ | ✓ | ||
| Umwandlungssteuerrecht | ✓ |