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Programme Structure Business Administration - Accounting and Taxation

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The Accounting and Taxation major focuses on the instruments used for internal and external accounting, including tax accounting. In particular, the content covers the main recognition rules, incentive effects and information content of the various instruments and analysis of accounting data and effects achieved. The main areas of the programme are auditing, international accounting, controlling and business taxation.

Core and advanced section

The core and advanced section consists of basic method modules. Students have to achieve 18 ECTS in this category. The course “core module Management Skills” (6 ECTS) is compulsory and there are elective courses with either 6 or 12 ECTS.

The WiSo Student Service does not guarantee that the given recurrence frequencies are right. Providing this information is only a service offer. Please check the recurrence frequency in the module catalogue.

Please note that the presented changes originate from the change regulations (german: Änderungsordnung), wich will take effect from October 1st., 2016.

Module	Examination form	Recurrence frequency	ECTS	CC/ EC	required ECTS
Core module Management Skills	PRES, TP	FT/ST	6	CC	6	18
Core module Econometrics	WT (120)	FT	12	EC	12
Core module Microeconomics II Game Theory	WT (60)	ST	6	EC
Specialisation module Advanced Statistics (Stochastic Processes)	WT (60)	ST	6	EC
Specialisation module Advanced Statistics (Statistical Inference)	WT (60)	FT	6	EC
Core module Experimental Methods	WT (60)	ST	6	EC
Core module Applied Econometrics	WT (60)	FT	6	EC
Core module Grundkurs Handels- und Gesellschaftsrecht	WT (120)	FT/ST	6	EC
Core module Grundkurs Steuerrecht	WT (120)	FT	6	EC
Core module Europäisches Steuerrecht	WT (120)	FT	6	EC
Core module Vertiefung im Gesellschaftsrecht	WT (120)	FT	6	EC
Core module Bilanzsteuerrecht	WT (120)	FT	6	EC
Core module Einkommensteuerrecht	WT (120)	FT	6	EC

Legend:
WT= Written Test
OE= Oral Examination
CS= Case Study
TP= Term Paper
PRES= Presentation
PO = Portfolio
TR= Credit points transferred from another university
FT= fall term

ST= spring term

FT/ST= every semester
irr.= irregular
2-sem.= every 2^nd Semester, further Information at specific chairs
t.b.a. = to be announced

Specialisation section

The specialisiation category consists of 48 ECTS in the respective major composed of (min.) 6 ECTS for a seminar, 24 ECTS of foundation knowledge and 18 ECTS in advanced/elective modules.

The WiSo StudentService does not guarantee that the given recurrence frequencies are right. Providing this information is only a service offer. Please check the recurrence frequency in the module catalogue.

Group	Module	Examination form	Recurrence frequency	ECTS	CC/ EC	Required ECTS
Accounting and Taxation basics	Specialisation module Besteuerung der Unternehmen	WT (90)	FT	12	EC	Min. 36
	Specialisation module Operative and Strategic Controlling	WT (120)	FT	12	EC
	Specialisation module Internationale Rechnungslegung und Unternehmensbewertung	WT (120)	FT/ST	12	EC
	Specialisation module Value-based Controlling	WT (60)	ST	6	EC
	Specialisation module Ausgewählte Fragen des Controlling	WT (60)	FT/ST	6	EC
	Specialisation module Ausgewählte Fragen der Rechnungslegung und Wirtschaftsprüfung I Unternehmenspublizität und Bilanzanalyse/ Konzernbilanzen	WT (60)	FT	6	EC
	Specialisation module Ausgewählte Fragen der Rechnungslegung und Wirtschaftsprüfung II Sonderprüfungen/ Methoden und Institutionen der Jahresabschlussprüfung	WT (60)	ST	6	EC
	Specialisation module Financial Accounting	WT (60)	4-sem.	12	EC
	Specialisation module Selected Issues in Accounting Empirical Accounting Research Design	WT (60)	4-sem.	6	EC
	Specialisation module Selected Issues in Business Taxation I Tax Accounting/ Financial Service and Real Estate Accounting/ Besterung von Familienunternehmen	WT (60)	ST	6	EC
	Specialisation module Selected Issues in Business Taxation II International Tax Planning/Konzernbesteuerung	WT (30), OE (30)	FT	6	EC
Importmodules	Core module Recht der indirekten Steuern	WT (120)	ST	6	EC	Max. 6
	Core module Unternehmenssteuerrecht	WT (120)	ST	6	EC
	Core module Internationales Steuerrecht	WT (120)	FT	6	EC
	Core module Ausgewählte Fragestellungen des Steuerrechts	WT (120)	FT	6	EC
Seminars	Specialisation module Accounting Seminar I Seminar Unternehmensbesteuerung/ Advanced Seminar Controlling/ Seminar Wirtschaftsprüfung	PRES, TP	FT	6	EC	Min. 6
Seminars	Specialisation module Accounting Seminar II Seminar Unternehmensbesteuerung II/ Advanced Seminar Controlling II/ Seminar Wirtschaftsprüfung II	PRES, TP	ST	6	EC	Min. 6

Legend:
WT= Written Test
OE= Oral Examination
CS= Case Study
TP= Term Paper
PRES= Presentation
PO = Portfolio
TR= Credit points transferred from another university
FT= fall term

ST= spring term

FT/ST= every semester
irr.= irregular
2-sem.= every 2^nd Semester, further Information at specific chairs
t.b.a. = to be announced

Master's thesis

The master’s thesis, which carries 30 ECTS credits, is written towards the end of the programme. It is intended to show that the student is capable of conducting academic work on and reflecting on a specific problem related to the subject matter covered on the programme, using the necessary methods and within a specified period. The topic of the master’s thesis on the Business Administration programme must come from the specialisation category or from the subject group taken by the candidate in the supplementary category. If the topic relates to the supplementary category, the candidate must already have accumulated 18 ECTS credits in said supplementary category.

To register to do their master’s thesis, students must have accumulated a minimum of 60 ECTS credits. They may take no longer than six months to write the thesis. More detailed information on master’s theses can be found in the Examination Regulations.

Supplementary Section

The supplementary category consists of 24 ECTS in different sub-areas of business administration and economics. Within one sub-area, students are free to choose from offered 6 or 12 ECTS modules. The group Studies Abroad I + II is for accreditation of courses studied in a semester abroad. For further information, please contact the International Relations Center (ZIB WiSo).

Group	Module	Examination form	Recurrence frequency	ECTS	CC/ EC	required ECTS
Accounting and Taxation	Specialisation module Business taxation	WT (90)	FT	12	EC	24
	Specialisation module Operative and Strategic Controlling	WT (120)	FT	12	EC
	Specialisation module Internationale Rechnungslegung und Unternehmensbewertung	WT (120)	FT/ST	12	EC
	Specialisation module Selected Issues in Business Taxation I	WT (60)	ST	6	EC
	Specialisation module Selected Issues in Business Taxation II	WT (30), MP (30)	FT	6	EC
	Specialisation module Value-based Controlling	WT (60)	ST	6	EC
	Specialisation module Ausgewählte Fragen der Rechnungslegung und Wirtschaftsprüfung I	WT (60)	FT	6	EC
Business Research	Specialisation module Research in Finance 1 (Research Track) Empirical Research in Finance	PRES, PR	FT	6	EC	24
	Specialisation module Research in Finance 2 (Research Track) Empirical Research in Asset Management	PRES, PR	ST	6	EC
	Specialisation module Research on Organizations and Innovation (Research Track)	PRES, PR	4-sem.	6	EC
	Specialisation module Research in Personnel Economics: Incentives and Behaviour (Research Track)	WT (60)	ST	6	EC
	Specialisation module Research in Supply Chain Management (Research Track)	PO	4-sem.	6	EC
	Specialisation module Research in Marketing (Research Track)	PRES, PR	4-sem.	6	EC
	Core module Econometrics (Research Track)	WT (120)	FT	12	EC
	Core module Microeconomics I (Research Track) Core Microeconomics	WT (60)	FT	6	EC
	Core module Microeconomics II (Research Track) Advanced Microeconomics II	WT (60)	ST	6	EC
	Core module Macroeconomics I (Research Track)	WT (90)	FT	6	EC
	Core module Macroeconomics II (Research Track)	WT (90)	ST	6	EC
	Core module Mathematics/Methods (Research Track) Advanced Mathematics for Economists/ Experimental Methods (Research Track)/ Computational Methods (Research Track)	WT (90), WT (60)	FT	12	EC
Controlling	Specialisation module Operative and Strategic Controlling	WT (90)	FT	12	EC	24
	Specialisation module Value-based Controlling	WT (60)	ST	6	EC
	Specialisation module Ausgewählte Fragen des Controlling	WT (60)	FT/ST	6	EC
	Specialisation module Selected Issues in Accounting	WT (60)	4-sem.	6	EC
	Specialisation module Finance 7 Rechnungslegung von Versicherungsunternehmen nach HGB/ Rechnungslegung von Versicherungsunternehmen nach IFRS	WT (60)	ST	6	EC
Corporate Development	Specialisation module Business Ethics	WT (60)	FT	6	EC	Min. 12	24
	Specialisation module Strategic Development	WT (60), RE	FT	6	EC
	Specialisation module Strategic Human Resource Management	WT (60)	FT	6	EC
	Specialisation module Strategic Management	WT (60)	FT	6	EC
	Specialisation module Advanced Business Ethics	WT (60), PRES, TP	ST	12	EC	Max. 12
	Specialisation module Organization Theory and Design	WT (60), PRES	ST	12	EC
	Specialisation module Advanced Personnel Economics: The Evaluation of Management Practices	WT (60), PRES	WT	12	EC
	Specialisation module Strategic Networks	WT (60), PRES, TP	ST	12	EC
Finance	Specialisation module Financial Theory	WT (120)	FT	12	EC	24
	Specialisation module Financial Institutions Management	WT (120)	FT	12	EC
	Specialisation module Finance 2 Fixed Income Management	WT (60)	ST	6	EC
	Specialisation module Finance 5 Rückversicherung und Alternativer Risikotransfer / Konzernsteuerung und Gegenseitigkeit	WT (60)	ST	6	EC
	Specialisation module Finance 6 Empirical Finance	WT (60)	ST	6	EC
	Specialisation module Finance 8 Asset Management	WT (60)	ST	6	EC
	Specialisation module Finance 8 Asset Management	WT (60)	ST	6
	Specialisation module Value-Based Management in Insurance	WT (60)	FT	6	EC
Marketing	Specialisation module Marketing I New Product Management	PRES	ST	6	EC	Min. 12	24
	Specialisation module Marketing II Retailing	WT (60)	FT	6	EC
	Specialisation module Marketing III Services and Media Marketing	WT (60)	ST	6	EC
	Specialisation module Marketing IV Sustainable Marketing and Brand Management	WT (60)	ST	6	EC
	Specialisation module Marketing V Marketing Performance Management/Customer Relationship Management	WT (120)	FT	12	EC	Max. 12
	Specialisation module Selected Issues in Marketing I Practical Applications in Retailing/Selected Issues in Marketing I	PRES/TP	4-sem.	6	EC
	Specialisation module Selected Issues in Marketing II E-Commerce/ Selected Issues in Marketing II	WT (60)	4-sem.	6	EC
	Specialisation module Selected Issues in Marketing III	WT (120)	4-sem.	12	EC
Statistics & Econometrics	Core module Econometrics	WT (120)	FT	12	EC	24
	Specialisation module Time Series Analysis	WT (60)	FT	6	EC
	Specialisation module Microeconometrics	WT (60)	4-sem.	6	EC
	Specialisation module Bayesian Econometrics	WT (60)	4-sem.	6	EC
	Specialisation module Statistical Analysis of Financial Data	WT (60)	ST	6	EC
	Specialisation module Advanced Statistics (Stochastic Processes)	WT (60)	ST	6	EC
	Specialisation module Advanced Statistics (Statistical Inference)	WT (60)	FT	6	EC
	Specialisation module Topics in Statistics A	WT (60)	4-sem.	6	EC
	Specialisation module Topics in Statistics B	WT (60)	4-sem.	6	EC
	Specialisation module Topics in Econometrics C	WT (60)	4-sem.	6	EC
	Specialisation module Topics in Econometrics D	WT (60)	4-sem.	6	EC
	Specialisation module Seminar Statistics and Econometrics	PRES, TP	ST	6	EC
Supply Chain Management	Specialisation module Supply Chain Strategy	PO	FT	6	EC	24
	Specialisation module Logistics Management	WT (60)	FT	6	EC
	Specialisation module Supply Chain Operations	PO	ST	12	EC
	Specialisation module Production Management	WT (120)	FT	12	EC
Business Taxation	Specialisation module Besteuerung der Unternehmen	WT (90)	FT	12	EC	24
	Specialisation module Selected Issues in Business Taxation II	WT (30), MP (30)	FT	6	EC
	Core module Recht der indirekten Steuern	WT (120)	ST	6	EC
	Core module Unternehmenssteuerrecht	WT (120)	ST	6	EC
	Core module Internationales Steuerrecht	WT (120)	FT	6	EC
	Core module Ausgewählte Fragestellungen des Steuerrechts	WT (120)	FT	6	EC
Audit	Specialisation module Internationale Rechnungslegung und Unternehmensbewertung	WT (120)	FT/ST	12	CC	24
	Specialisation module Ausgewählte Fragen der Rechnungslegung und Wirtschaftsprüfung I	WT (60)	FT	6	EC
	Specialisation module Ausgewählte Fragen der Rechnungslegung und Wirtschaftsprüfung II	WT (60)	ST	6	EC
	Specialisation module Selected Issues in Accounting	WT (60)	4-sem.	6	EC
Studies Abroad	Studies Abroad I (Master)	TR	FT/ST	12	CC	24
Studies Abroad	Studies Abroad II (Master)	TR	FT/ST	12	CC	24

Legend:
WT= Written Test
OE= Oral Examination
CS= Case Study
TP= Term Paper
PRES= Presentation
PO = Portfolio
TR= Credit points transferred from another university
FT= fall term

ST= spring term

FT/ST= every semester
irr.= irregular
2-sem.= every 2^nd Semester, further Information at specific chairs
t.b.a. = to be announced

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Studienaufbau

Programme Structure Business Administration - Accounting and Taxation

Core and advanced section

Specialisation section

Master's thesis

Supplementary Section

Eine Überschrift