Course structure Business Administration - Accounting and Taxation
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 Unternehmenspublizität und Bilanzanalyse/ Konzernbilanzen | WT (60) | FT | 6 | EC | |||
Specialisation module Ausgewählte Fragen der Rechnungslegung und 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 | |
Specialisation module Accounting Seminar II Seminar Unternehmensbesteuerung II/ Advanced Seminar Controlling II/ Seminar Wirtschaftsprüfung II | PRES, TP | ST | 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 2nd Semester, further Information at specific chairs
t.b.a. = to be announced