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freie Studienplätze / Losverfahren Bachelor Finance, Accounting, Controlling and Taxes

Fast facts

  • Department

    Wirtschaft

  • Stand/version

    2016

  • Standard period of study (semester)

    7

  • ECTS

    210

Study plan

  • Compulsory elective modules 1. Semester

  • Compulsory elective modules 2. Semester

  • Compulsory elective modules 3. Semester

  • Compulsory elective modules 5. Semester

Module overview

1. Semester of study

Auslandsstudien-/Praxissemester
  • PF
  • 0 SWS
  • 29 ECTS

  • Number

    96310

  • Duration (semester)

    1


Einführung in die Wirtschaftswissenschaften I
  • PF
  • 0 SWS
  • 8 ECTS

  • Number

    96090

  • Language(s)

    de

  • Duration (semester)

    1


Grundlagen des Finanz-, Rechnungs- und Steuerwesens
  • PF
  • 0 SWS
  • 6 ECTS

  • Number

    96010

  • Language(s)

    de

  • Duration (semester)

    1


Quantitative Grundlagen I
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96130

  • Language(s)

    de

  • Duration (semester)

    1


2. Semester of study

Englisch I
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96190

  • Language(s)

    de

  • Duration (semester)

    1


Externes Rechnungswesen und Steuern I
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96030

  • Language(s)

    de

  • Duration (semester)

    1


Internes Rechnungswesen und Finanzen I
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96020

  • Language(s)

    de

  • Duration (semester)

    1


Quantitative Grundlagen II
  • PF
  • 0 SWS
  • 6 ECTS

  • Number

    96140

  • Language(s)

    de

  • Duration (semester)

    1


Supply Chain Management
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96100

  • Language(s)

    de

  • Duration (semester)

    1


Wirtschaftsrecht
  • 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

  • Number

    96110

  • Language(s)

    de

  • Duration (semester)

    1


Externes Rechnungswesen und Steuern II
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96050

  • Language(s)

    de

  • Duration (semester)

    1


Internes Rechnungswesen und Finanzen II
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96040

  • Language(s)

    de

  • Duration (semester)

    1


Statistik
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96150

  • Language(s)

    de

  • Duration (semester)

    1


Volkswirtschaftslehre
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96170

  • Language(s)

    de

  • Duration (semester)

    1


4. Semester of study

Controlling
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96080

  • Language(s)

    de

  • Duration (semester)

    1


Englisch II
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96200

  • Language(s)

    de

  • Duration (semester)

    1


Externes Rechnungswesen und Steuern III
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96070

  • Language(s)

    de

  • Duration (semester)

    1


Internes Rechnungswesen und Finanzen III
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96060

  • Language(s)

    de

  • Duration (semester)

    1


Mentoring 1, Studienstandsgespräch, Mentoring 2
  • PF
  • 0 SWS
  • 1 ECTS

  • Number

    96300

  • Language(s)

    de

  • Duration (semester)

    1


Wirtschaftsinformatik
  • PF
  • 0 SWS
  • 5 ECTS

  • Number

    96160

  • Language(s)

    de

  • Duration (semester)

    1


Controlling mit Business Intelligence
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98711

  • Duration (semester)

    1


Europäische Wirtschaftspolitik
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98743

  • Duration (semester)

    1


Finanzmanagement
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98721

  • Duration (semester)

    1


IT-gestütztes Finanz- und Rechnungswesen
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98751

  • Duration (semester)

    1


Internationale Rechnungslegung
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98701

  • Duration (semester)

    1


Internationale Wirtschaftsbeziehungen
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98742

  • Duration (semester)

    1

  • Contact time

    90 h

  • Self-study

    210 h


Learning outcomes/competences

Subject-specific skills:
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

Module Part 1: Theory and Politics of International Business Studies
  1. Who trades with whom? Why? How much?
    • Gravity model
    • International transactions and balance of payments
    • Development and structure of the world economy - globalization
  2. Theory and politics of international trade
    • Labor productivity and comparative advantage
    • Standard model of trade
    • Instruments and political economy of trade policy
    • Developing countries
  3. 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
  4. 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
  1. 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
  2. Global capital market:
    • International capital flows: motives, players and instruments
    • International banking system: performance and regulatory approaches
    • Aspects of international debt
  3. 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

Seminar-based lecture with application and case studies, seminars

Participation requirements

Formal: The module Introduction to Economics must be passed

Content: The modules Economic Theory and Economic Policy should be completed

Forms of examination

Written exam, seminar paper/project work (including presentation)

Requirements for the awarding of credit points

Passed module exam and passed seminar paper/project work

Applicability of the module (in other degree programs)

Currently not

Importance of the grade for the final grade

4,88 % (10/164,5) x 0,8

Konzernabschluss und JA-Analyse
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98702

  • Duration (semester)

    1


Kostenmanagement
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98712

  • Duration (semester)

    1


Marktwirtschaftliches Unternehmensumfeld
  • WP
  • 0 SWS
  • 10 ECTS

  • Number

    98741

  • Duration (semester)

    1

  • Contact time

    90 h

  • Self-study

    210 h


Learning outcomes/competences

Students are familiar with the industry and market-based business environment, both in terms of determining factors and interdependencies as well as business processes. They are familiar with the basic findings of industrial economics and market development theory and have in-depth knowledge of market, industry and competition analysis. Corresponding analysis methods can be applied. Students are able to use their knowledge of market economics to support corporate policy decisions.

Contents

Part 1: Market and industrial economics (2 SWS)
  • Markets, industries, competition
  • Market definition
  • Market barriers
  • Empirical and theoretical industrial economics: market structure - market behavior - market outcome
  • Analytical, forecasting and corporate strategy aspects

  • 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

    Seminar-based lecture with application and case studies as well as seminar with presentations and term papers

    Participation requirements

    Formal: The module Introduction to Economics must be passed

    Content: The modules Economic Theory and Economic Policy should be completed

    Forms of examination

    Written exam, seminar paper, project work and/or presentation

    Requirements for the awarding of credit points

    Passed module exam and seminar paper including presentation in all parts of the module.

    Applicability of the module (in other degree programs)

    no

    Importance of the grade for the final grade

    4,88 % (10/164,5) x 0,8

    Literature

    Teil 1: Markt- und Industrieökonomik
    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

    • Number

      98722

    • Duration (semester)

      1


    Steuerbilanzpolitik u. anwendungsorientierte Unternehmensbesteuerung
    • WP
    • 6 SWS
    • 10 ECTS

    • Number

      98731

    • Duration (semester)

      1

    • Contact time

      90 h

    • Self-study

      210 h


    Learning outcomes/competences

    Professional competence:
    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

    Seminar-style lecture and application-oriented exercise units

    Participation requirements

    Formal: The module Fundamentals of Investment, Financing and Taxes must be passed

    Content: The module Investment, Financing and Taxes must be completed

    Forms of examination

    Written exam and partial exams during the semester

    Requirements for the awarding of credit points

    Passed module exam and, if applicable, partial exams during the semester

    Applicability of the module (in other degree programs)

    no

    Importance of the grade for the final grade

    4,88 % (10/164,5) x 0,8

    Literature

    Steuergesetze nach neuestem Rechtsstand
    Steuerrichtlinien nach neuestem Rechtsstand
    Wirtschaftsgesetze nach neuestem Rechtsstand
    Weitere und aktuelle Literaturhinweise erfolgen in der Veranstaltung

    Steuerplanung im Unternehmen
    • WP
    • 0 SWS
    • 10 ECTS

    • Number

      98732

    • Duration (semester)

      1

    • Contact time

      90 h

    • Self-study

      210 h


    Learning outcomes/competences

    Technical competence:
    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

    Seminar-based lecture and application-oriented exercise units, seminar

    Participation requirements

    Formal: The module Fundamentals of Investment, Financing and Taxes must be passed

    Content: The module Investment, Financing and Taxes must be completed

    Forms of examination

    Written exam and partial exams during the semester

    Requirements for the awarding of credit points

    Passed module exam and semester-accompanying achievements

    Applicability of the module (in other degree programs)

    no

    Importance of the grade for the final grade

    4,88 % (10/164,5) x 0,8

    Literature

    Steuergesetze nach neuestem Rechtsstand
    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

    • Number

      96210

    • Language(s)

      de

    • Duration (semester)

      1


    7. Semester of study

    Planspiel
    • PF
    • 0 SWS
    • 5 ECTS

    • Number

      96120

    • Language(s)

      de

    • Duration (semester)

      1


    Thesis und Kolloquium
    • PF
    • 0 SWS
    • 15 ECTS

    • Number

      103

    • Duration (semester)

      1


    Aktuelles Thema: Alternative Finance
    • WP
    • 6 SWS
    • 10 ECTS

    • Number

      98760

    • Duration (semester)

      1

    • Contact time

      90 h

    • Self-study

      210 h


    Learning outcomes/competences

    Background:
    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

    The content and its distribution across the three courses must be specified in good time by the lecturers offering the courses and announced in a module description.
    • A+B: 4SV
    • C: Seminar with a high proportion of individual work by students (2S)

    Teaching methods

    Powerpoint-supported dialog-oriented events with practical examples
    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

    Formal: None

    Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)

    Forms of examination

    Semester-long participation and seminar paper (presentation or term paper)
    Final exam

    Requirements for the awarding of credit points

    Passed module exam (75%) and successful seminar performance during the semester (25%)

    Applicability of the module (in other degree programs)

    no

    Importance of the grade for the final grade

    4,88 % (10/164,5) x 0,8

    Aktuelles Thema: Angewandte empirische Wirtschaftsforschung
    • WP
    • 6 SWS
    • 10 ECTS

    • Number

      98760

    • Duration (semester)

      1

    • Contact time

      90 h

    • Self-study

      210 h


    Learning outcomes/competences

    Background:
    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

    The content and its distribution across the three courses must be specified in good time by the lecturers offering the courses and announced in a module description.
    • A+B: 4SV
    • C: Seminar with a high proportion of individual work by students (2S)

    Teaching methods

    Powerpoint-supported dialog-oriented events with practical examples
    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

    Formal: None

    Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)

    Forms of examination

    Semester-long participation and seminar paper (presentation or term paper)
    Final exam

    Requirements for the awarding of credit points

    Passed module exam (75%) and successful seminar performance during the semester (25%)

    Applicability of the module (in other degree programs)

    no

    Importance of the grade for the final grade

    4,88 % (10/164,5) x 0,8

    Aktuelles Thema: Nachhaltigkeit
    • WP
    • 6 SWS
    • 10 ECTS

    • Number

      98760

    • Duration (semester)

      1

    • Contact time

      90 h

    • Self-study

      210 h


    Learning outcomes/competences

    Background:
    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

    The content and its distribution across the three courses must be specified in good time by the lecturers offering the courses and announced in a module description.
    • A+B: 4SV
    • C: Seminar with a high proportion of individual work by students (2S)

    Teaching methods

    Powerpoint-supported dialog-oriented events with practical examples
    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

    Formal: None

    Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)

    Forms of examination

    Semester-long participation and seminar paper (presentation or term paper)
    Final exam

    Requirements for the awarding of credit points

    Passed module exam (75%) and successful seminar performance during the semester (25%)

    Applicability of the module (in other degree programs)

    no

    Importance of the grade for the final grade

    4,88 % (10/164,5) x 0,8

    Aktuelles Thema: Wirtschaftsprüfung
    • WP
    • 6 SWS
    • 10 ECTS

    • Number

      98760

    • Duration (semester)

      1

    • Contact time

      90 h

    • Self-study

      210 h


    Learning outcomes/competences

    Background:
    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

    The content and its distribution across the three courses must be specified in good time by the lecturers offering the courses and announced in a module description.
    • A+B: 4SV
    • C: Seminar with a high proportion of individual work by students (2S)

    Teaching methods

    Powerpoint-supported dialog-oriented events with practical examples
    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

    Formal: None

    Content: To be specified by the lecturer in each case (e.g. a WPM I or II as a prerequisite)

    Forms of examination

    Semester-long participation and seminar paper (presentation or term paper)
    Final exam

    Requirements for the awarding of credit points

    Passed module exam (75%) and successful seminar performance during the semester (25%)

    Applicability of the module (in other degree programs)

    no

    Importance of the grade for the final grade

    4,88 % (10/164,5) x 0,8

    Notes and references

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