Study plan
Compulsory elective modules 1. Semester
Compulsory elective modules 2. Semester
Compulsory elective modules 3. Semester
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
- WP
- 6SWS
- 10ECTS
- WP
- 0SWS
- 10ECTS
Compulsory elective modules 4. Semester
Controlling mit Business Intelligence
Europäische Wirtschaftspolitik
Finanzmanagement
IT-gestütztes Finanz- und Rechnungswesen
Internationale Rechnungslegung
Internationale Wirtschaftsbeziehungen
Konzernabschluss und JA-Analyse
Kostenmanagement
Marktwirtschaftliches Unternehmensumfeld
Portfoliomanagement
Steuerbilanzpolitik u. anwendungsorientierte Unternehmensbesteuerung
Steuerplanung im Unternehmen
Compulsory elective modules 5. Semester
Module overview
1. Semester of study
Auslandsstudien-/Praxissemester- PF
- 0 SWS
- 29 ECTS
- PF
- 0 SWS
- 29 ECTS
Number
96310
Duration (semester)
1
Einführung in die Wirtschaftswissenschaften I- PF
- 0 SWS
- 8 ECTS
- PF
- 0 SWS
- 8 ECTS
Number
96090
Language(s)
de
Duration (semester)
1
Grundlagen des Finanz-, Rechnungs- und Steuerwesens- PF
- 0 SWS
- 6 ECTS
- PF
- 0 SWS
- 6 ECTS
Number
96010
Language(s)
de
Duration (semester)
1
Quantitative Grundlagen I- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96130
Language(s)
de
Duration (semester)
1
2. Semester of study
Englisch I- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96190
Language(s)
de
Duration (semester)
1
Externes Rechnungswesen und Steuern I- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96030
Language(s)
de
Duration (semester)
1
Internes Rechnungswesen und Finanzen I- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96020
Language(s)
de
Duration (semester)
1
Quantitative Grundlagen II- PF
- 0 SWS
- 6 ECTS
- PF
- 0 SWS
- 6 ECTS
Number
96140
Language(s)
de
Duration (semester)
1
Supply Chain Management- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96100
Language(s)
de
Duration (semester)
1
Wirtschaftsrecht- PF
- 0 SWS
- 8 ECTS
- PF
- 0 SWS
- 8 ECTS
Number
96180
Language(s)
de
Duration (semester)
1
3. Semester of study
Einführung in die Wirtschaftswissenschaften II- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96110
Language(s)
de
Duration (semester)
1
Externes Rechnungswesen und Steuern II- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96050
Language(s)
de
Duration (semester)
1
Internes Rechnungswesen und Finanzen II- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96040
Language(s)
de
Duration (semester)
1
Statistik- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96150
Language(s)
de
Duration (semester)
1
Volkswirtschaftslehre- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96170
Language(s)
de
Duration (semester)
1
4. Semester of study
Controlling- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96080
Language(s)
de
Duration (semester)
1
Englisch II- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96200
Language(s)
de
Duration (semester)
1
Externes Rechnungswesen und Steuern III- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96070
Language(s)
de
Duration (semester)
1
Internes Rechnungswesen und Finanzen III- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96060
Language(s)
de
Duration (semester)
1
Mentoring 1, Studienstandsgespräch, Mentoring 2- PF
- 0 SWS
- 1 ECTS
- PF
- 0 SWS
- 1 ECTS
Number
96300
Language(s)
de
Duration (semester)
1
Wirtschaftsinformatik- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96160
Language(s)
de
Duration (semester)
1
Controlling mit Business Intelligence- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98711
Duration (semester)
1
Europäische Wirtschaftspolitik- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98743
Duration (semester)
1
Finanzmanagement- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98721
Duration (semester)
1
IT-gestütztes Finanz- und Rechnungswesen- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98751
Duration (semester)
1
Internationale Rechnungslegung- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98701
Duration (semester)
1
Internationale Wirtschaftsbeziehungen- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98742
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
Students acquire basic and, for practice-relevant areas, in-depth knowledge of the functioning of international markets. Internationally operating companies are understood as strategically operating units against the background of national and international framework conditions. Students are familiar with the advantages of the international division of labor as well as the fundamental interactions between market players, the political decision-making process and the legal structure of international markets. In this context, they will be able to deal with the relevant issues associated with terms such as comparative advantage, economies of scale, import duties, export subsidies, dumping, balance of payments, exchange rates and foreign exchange markets, international capital markets, international banking, direct investment, internalization strategies, rent-seeking, economic integration, EU competition and antitrust law. Students are able to critically reflect on relevant economic policy discussions and decisions. Furthermore, they recognize the relevance of the issues for business practice and are able to incorporate the knowledge gained into entrepreneurial decision-making processes.
Methodological skills:
Students are able to apply the techniques of scientific work in the context of a seminar paper and are able to present relevant facts concisely in the form of short presentations.
Contents
- Who trades with whom? Why? How much?
- Gravity model
- International transactions and balance of payments
- Development and structure of the world economy - globalization
- Theory and politics of international trade
- Labor productivity and comparative advantage
- Standard model of trade
- Instruments and political economy of trade policy
- Developing countries
- Macroeconomics of open economies:
- Money, interest rates, exchange rates and foreign exchange markets
- Open economies in the long run
- Open economies in the short term
- International economic policy organizations and regulations:
- Institutions of foreign trade policy, capital movement policy and the monetary order
- Relevant competition and antitrust regulations
Module part 2: International financial markets and multinational companies
- Currency systems and currency risks:
- Exchange rate systems and currency areas
- Determinants of foreign exchange supply and demand
- Foreign exchange market efficiency and currency risks
- Global capital market:
- International capital flows: motives, players and instruments
- International banking system: performance and regulatory approaches
- Aspects of international debt
- Direct investment and multinational companies:
- Internationalization strategies
- Internalization strategies
- Welfare analysis of multinational companies
Module part 3: IWB seminar
In the seminar part, case studies are presented, discussed and analyzed by the students (individually and / or in groups) as part of supervised work. The results of the analysis are to be set out in seminar papers and defended in a presentation. The analysis should be based on the skills acquired in the first two parts of the module. Examples of case studies include: country analyses, regional analyses, current economic policy issues with an international background, market behavior of selected multinational companies, etc. In addition to content-related components, methodological components such as academic working techniques, use of modern media and communication and presentation techniques are also included in the assessment.
Teaching methods
Participation requirements
Content: The modules Economic Theory and Economic Policy should be completed
Forms of examination
Requirements for the awarding of credit points
Applicability of the module (in other degree programs)
Importance of the grade for the final grade
Konzernabschluss und JA-Analyse- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98702
Duration (semester)
1
Kostenmanagement- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98712
Duration (semester)
1
Marktwirtschaftliches Unternehmensumfeld- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98741
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
Contents
Part 2: Competition and market development (2 SWS)
- Competition: manifestations, theory and policy/law
- Restrictions of competition, market power, corporate concentration
- Market emergence and development; innovation and diffusion; Heuß' market phase concept/market cycles
- Analytical, forecasting and corporate strategy aspects
Part 3: Seminar on market, industry and competition analysis (2 SWS)
- MBW analysis methods
- Practical tips for the preparation of market studies
- Empirical analysis of selected markets, industries and competitive situations
Teaching methods
Participation requirements
Content: The modules Economic Theory and Economic Policy should be completed
Forms of examination
Requirements for the awarding of credit points
Applicability of the module (in other degree programs)
Importance of the grade for the final grade
Literature
W. Kortmann: Markt- und Industrieökonomik - Ein integrativer Ansatz für die Wirtschaftswissenschaft und Praxis; in: Wirtschaftswissenschaft - Anwendungsorientierte Forschung an der Schwelle des 21. Jahrhunderts; Decker
W. Kortmann: Eine neue Methode für systematische Markt-, Branchen- und Wettbewerbsanalysen; Duncker & Humblot
D.W. Carlton; J.M. Perloff: Industrial Organization; HarperCollins
I. Böbel: Wettbewerb und Industriestruktur; Springer
Teil 2: Wettbewerb und Marktentwicklung
W. Kortmann: Grundzüge der Allgemeinen Wettbewerbstheorie; Skriptum Nr. 99349/2
W. Kortmann: Diffusion, Marktentwicklung und Wettbewerb; Lang
W. Kortmann: Eine neue Methode für systematische Markt-, Branchen- und Wettbewerbsanalysen; Duncker & Humblot
H. Berg: Wettbewerbspolitik; in: Vahlens Kompendium der Wirtschaftstheorie und Wirtschaftspolitik, Band 2, 7. Aufl.
E. Heuss: Allgemeine Markttheorie; Mohr
Teil 3: Seminar Markt-, Branchen- u. Wettbewerbsanalysen
W. Kortmann: Eine neue Methode für systematische Markt-, Branchen- und Wettbewerbsanalysen; Duncker & Humblot
Portfoliomanagement- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98722
Duration (semester)
1
Steuerbilanzpolitik u. anwendungsorientierte Unternehmensbesteuerung- WP
- 6 SWS
- 10 ECTS
- WP
- 6 SWS
- 10 ECTS
Number
98731
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
Students should acquire practice-oriented knowledge of the monetary consequences of alternative accounting policy decisions and the influence of transaction taxes on entrepreneurial activities as well as prepare annual financial statements and tax returns using DATEV software.
Methodological competence:
Students will be able to independently design accounting alternatives taking into account tax aspects, independently solve tax problems of companies and use the DATEV software.
Contents
- Accounting and valuation options
- Value added tax
- Real estate transfer tax
- Financial accounting, preparation of annual financial statements including calculation of tax provisions and preparation of practice-oriented tax returns on the PC
Teaching methods
Participation requirements
Content: The module Investment, Financing and Taxes must be completed
Forms of examination
Requirements for the awarding of credit points
Applicability of the module (in other degree programs)
Importance of the grade for the final grade
Literature
Steuerrichtlinien nach neuestem Rechtsstand
Wirtschaftsgesetze nach neuestem Rechtsstand
Weitere und aktuelle Literaturhinweise erfolgen in der Veranstaltung
Steuerplanung im Unternehmen- WP
- 0 SWS
- 10 ECTS
- WP
- 0 SWS
- 10 ECTS
Number
98732
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
Students understand the overall context of corporate taxation beyond the tax type-related view.
Methodological competence:
Students will be able to recognize the influence of taxation on business functions and decisions and develop design approaches (tax impact and tax design theory). They can decide whether and in what way taxation should be taken into account as a decision-making factor in business decisions (e.g. when choosing a legal form).
Contents
- Taxation of partnerships and corporations in comparison
- Business acquisition and sale
- Taxation of mixed forms under company law
- Taxation of international situations
- Current issues in corporate taxation
Teaching methods
Participation requirements
Content: The module Investment, Financing and Taxes must be completed
Forms of examination
Requirements for the awarding of credit points
Applicability of the module (in other degree programs)
Importance of the grade for the final grade
Literature
Steuerrichtlinien nach neuestem Rechtsstand
Wirtschaftsgesetze nach neuestem Rechtsstand
Weitere und aktuelle Literaturhinweise erfolgen in der Veranstaltung
5. Semester of study
Methodenkompetenz- PF
- 0 SWS
- 6 ECTS
- PF
- 0 SWS
- 6 ECTS
Number
96210
Language(s)
de
Duration (semester)
1
7. Semester of study
Planspiel- PF
- 0 SWS
- 5 ECTS
- PF
- 0 SWS
- 5 ECTS
Number
96120
Language(s)
de
Duration (semester)
1
Thesis und Kolloquium- PF
- 0 SWS
- 15 ECTS
- PF
- 0 SWS
- 15 ECTS
Number
103
Duration (semester)
1
Aktuelles Thema: Alternative Finance- WP
- 6 SWS
- 10 ECTS
- WP
- 6 SWS
- 10 ECTS
Number
98760
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
This compulsory elective module is intended to enable the Dean's Office to approve special and usually one-off WPM courses on current topics, e.g. based on changes in the law, technological developments or economic situations ("crisis"). Such flexible offers were requested by some subject groups and can also be considered across subject groups (e.g. Business Administration + Economics or Business Administration + Law).
Students are familiar with the context and basic theories of the "current topic", develop possible solutions for the "new" problem and also practise innovative research methods, independent learning, group work and presentations.
Contents
- A+B: 4SV
- C: Seminar with a high proportion of individual work by students (2S)
Teaching methods
Accompanying compulsory reading of specified sources as well as independent research on current topics and practical problems or applications
. Group work, moderated discussion, "learning by doing", independent preparation of papers, presentation of papers and group results under time restrictions.
It is advisable to invite external experts to give lectures or to participate in the courses as lecturers.
Participation requirements
Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)
Forms of examination
Final exam
Requirements for the awarding of credit points
Applicability of the module (in other degree programs)
Importance of the grade for the final grade
Aktuelles Thema: Angewandte empirische Wirtschaftsforschung - WP
- 6 SWS
- 10 ECTS
- WP
- 6 SWS
- 10 ECTS
Number
98760
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
This compulsory elective module is intended to enable the Dean's Office to approve special and usually one-off WPM courses on current topics, e.g. based on changes in the law, technological developments or economic situations ("crisis"). Such flexible offers were requested by some subject groups and can also be considered across subject groups (e.g. Business Administration + Economics or Business Administration + Law).
Students are familiar with the context and basic theories of the "current topic", develop possible solutions for the "new" problem and also practise innovative research methods, independent learning, group work and presentations.
Contents
- A+B: 4SV
- C: Seminar with a high proportion of individual work by students (2S)
Teaching methods
Accompanying compulsory reading of specified sources as well as independent research on current topics and practical problems or applications
. Group work, moderated discussion, "learning by doing", independent preparation of papers, presentation of papers and group results under time restrictions.
It is advisable to invite external experts to give lectures or to participate in the courses as lecturers.
Participation requirements
Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)
Forms of examination
Final exam
Requirements for the awarding of credit points
Applicability of the module (in other degree programs)
Importance of the grade for the final grade
Aktuelles Thema: Nachhaltigkeit- WP
- 6 SWS
- 10 ECTS
- WP
- 6 SWS
- 10 ECTS
Number
98760
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
This compulsory elective module is intended to enable the Dean's Office to approve special and usually one-off WPM courses on current topics, e.g. based on changes in the law, technological developments or economic situations ("crisis"). Such flexible offers were requested by some subject groups and can also be considered across subject groups (e.g. Business Administration + Economics or Business Administration + Law).
Students are familiar with the context and basic theories of the "current topic", develop possible solutions for the "new" problem and also practise innovative research methods, independent learning, group work and presentations.
Contents
- A+B: 4SV
- C: Seminar with a high proportion of individual work by students (2S)
Teaching methods
Accompanying compulsory reading of specified sources as well as independent research on current topics and practical problems or applications
. Group work, moderated discussion, "learning by doing", independent preparation of papers, presentation of papers and group results under time restrictions.
It is advisable to invite external experts to give lectures or to participate in the courses as lecturers.
Participation requirements
Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)
Forms of examination
Final exam
Requirements for the awarding of credit points
Applicability of the module (in other degree programs)
Importance of the grade for the final grade
Aktuelles Thema: Wirtschaftsprüfung- WP
- 6 SWS
- 10 ECTS
- WP
- 6 SWS
- 10 ECTS
Number
98760
Duration (semester)
1
Contact time
90 h
Self-study
210 h
Learning outcomes/competences
This compulsory elective module is intended to enable the Dean's Office to approve special and usually one-off WPM courses on current topics, e.g. based on changes in the law, technological developments or economic situations ("crisis"). Such flexible offers were requested by some subject groups and can also be considered across subject groups (e.g. Business Administration + Economics or Business Administration + Law).
Students are familiar with the context and basic theories of the "current topic", develop possible solutions for the "new" problem and also practise innovative research methods, independent learning, group work and presentations.
Contents
- A+B: 4SV
- C: Seminar with a high proportion of individual work by students (2S)
Teaching methods
Accompanying compulsory reading of specified sources as well as independent research on current topics and practical problems or applications
. Group work, moderated discussion, "learning by doing", independent preparation of papers, presentation of papers and group results under time restrictions.
It is advisable to invite external experts to give lectures or to participate in the courses as lecturers.
Participation requirements
Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)
Forms of examination
Final exam