Courses offered in summer term 2025
Current Issues in Auditing, Accounting and Corporate Governance
Lecturer: Frau Univ.-Prof. Dr. Ratzinger-Sakel
Teaching format(s): Seminar (2 SWS)
| Module type: Master programm | Seminarsprache: German | |
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Appointment: See Seminarplan |
Kick-Off date: 24.01.2025, 4:00-7:00 pm |
Room: Moorweidenstraße 18, room 0005.1 |
| Exam Date: See Seminarplan | ECTS credits: 6 ECTS credits | Exam type: Term paper and presentation, participation in the discussion |
The Institute of Auditing and Accounting offers the master's seminar "Current Issues in Auditing, Accounting and Corporate Governance" in the summer semester. The seminar takes place in cooperation with the auditing firm Ernst & Young (EY). Details on the course of the seminar are available hier.
Additional infromation:
Content
The seminar will focus on current developments in the areas of corporate governance and compliance.
Subject assignment
The Master's seminar is credited as a compulsory elective subject in the major subject Auditing and Taxation and corresponds to 2 credit hours (6 ECTS credits).
Partial requirements of the seminar
In order to successfully pass the seminar, two separate partial requirements must be successfully completed. These partial performances are both the preparation of a seminar paper (submission in digital form) in accordance with academic standards (see Leitfaden der Professur zur Anfertigung wissenschaftlicher Arbeiten) on a given topic and an oral examination in the form of a presentation followed by a discussion as part of the block seminar. In addition, active participation in the discussions during the block seminar is expected and required.
Evaluation of the seminar
The evaluation of the seminar is composed as follows:
70% term paper
30% presenntation and participation in the discussion
Both individual performances must be passed with at least 4.0
Allocation of seminar places
From 02.01.2025 to 09.01.2025, registration for the seminar is possible centrally via STiNE. You can find out how to choose a seminar place on the homepage of the Office of Student Affairs.
Deregistration/withdrawal from the seminar, notification of illness
Please note that if you withdraw from a seminar, the relevant regulations of the study office apply: Cancellation after the official allocation is no longer permitted. If you are responsible for withdrawing from a registered seminar, you will be assigned a corresponding failed attempt, which will be assessed with a grade of 5.0. Illness can only be claimed as a reason for withdrawal for which you are not responsible if the illness is proven by an appropriately qualified medical certificate (a certificate of incapacity to work in the form of a sick note is not sufficient!) Information on withdrawal and sick leave for seminars can be found on the website of the Office of Student Affairs. If a qualified medical certificate is available, an extension is generally permitted, but the length of the extension must be checked by the Office of Student Affairs on a case-by-case basis.
Writing the term paper
For the preparation of seminar papers, the Leitfaden for the design of academic papers of the chair must be observed.
Introduction to DATEV (Bachelor programm)
Lecturers: Dr. Christian Kleen & Dr. Vanessa Wagner
Teaching format(s): Lecture with integrated case studies (3 credit hours)
| Module type: Bachelor programm | Language: German | |
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Appointment |
Room: WiWi 1005 |
Start date: see STiNE |
| ECTS credits: 6 ECTS credits | Exam date: see STiNE | Exam duration: 60 Min. |
Module content:
As part of the module, students apply their theoretical knowledge in the field of business taxation in an application-oriented case study. Students learn about the differences between accounting regulations under commercial law and income tax regulations and learn to identify and classify differences between the legal systems. The module teaches the ability to convert realistic business transactions into accounting and income tax issues with the support of theory and software and to be able to assess the business situation on the basis of key business figures and, if necessary, to develop, evaluate and implement intervention measures.
Consolidated Financial Statements and Sustainability Reporting (Bachelor programm)
Lecturer: Dr. Thorben Tiedemann
Module type: Lecture and practical course
| Module type: Bachelor programm | Language: German | |
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Lecture: Wednesdays, 16:15 - 18:30 o'clock Practical course: Block seminar on the 13.05. and 10.06. from 08:00 - 14:00 o'clock |
Raum: Lecture: ESA K Practical course: Room 0005.1, Moorweidenstraße 18 |
Start date: 09.04.2025 |
| ECTS credits: 6 ECTS credits | Exam date: see STiNE | Exam duration: 60 Min. |
Module content:
The event will cover the basics of consolidated accounting in accordance with HGB and IFRS and present the main consolidation steps for preparing consolidated financial statements. Another reporting tool that will be emphasised is sustainability reporting. In this context, the content of sustainability reporting and current regulatory changes (CSRD) will be explained. The extent to which sustainability reporting can contribute to encouraging companies to act sustainably will also be discussed.
As part of the block exercises, students have the opportunity to deepen the lecture content using case studies and by inspecting and analysing selected sustainability reports. The module is practice-orientated and is rounded off with practical presentations.
International Accounting and Basics in Auditing
Lecturer: Univ.-Prof. Dr. Ratzinger-Sakel
Module type: Lecture (3 credit hours) and practical course (1 credit hour), in total 4 credit hours (3+1 credit hours).
| Module type: Bachelor programm | Language: German | |
| Lecture: Di., 10:00 - 12:15 o'clock Practical Course: Di., 12:30 - 14:00 o'clock |
Room: ESA A |
Start date lecture: see STiNE Start date pracitcal course: see STiNE |
| ECTS credits: 6 ECTS credits | Exam date: see STiNE | Exam duration: 60 Min. |
Module content:
The course deepens and expands knowledge of external accounting in accordance with international standards, the International Financial Reporting Standards (IFRS). In addition to the general regulations, the conceptual foundations of accounting in accordance with IFRS and their differentiation from commercial accounting are taught. In addition, the recognition and measurement of individual balance sheet and income statement items as well as current developments are examined in detail. The course also provides a basic understanding of auditing activities in Germany.
Due to the high relevance of the content taught - also for practice - lectures on current developments in international accounting will also be given this semester by renowned auditing firms. These will be announced during the lecture.