Course structure Business Administration - Accounting and Taxation
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 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 II (Master) | TR | FT/ST | 12 | CC | |||
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 2nd Semester, further Information at specific chairs
t.b.a. = to be announced