Courses offered in winter term 2024/25
Preliminary planning of courses:
Please note that due to the research semester of Prof. Dr. Ratzinger-Sakel at the Institute of Auditing and Accounting in the winter semester 2024/2025, there will be an unscheduled offer of courses. Theses are not affected by this and can be registered according to the regular thesis process.
Please note that due to the research semester of Prof. Dr. Ratzinger-Sakel at the Institute of Auditing and Accounting in the winter semester 2024/2025, there will be an unscheduled offer of courses. Theses are not affected by this and can be registered according to the regular thesis process.
Evolving Topics in Accounting, Auditing and Corporate Governance
Lecturer: Frau Univ.-Prof. Dr. Ratzinger-Sakel
Teaching format(s): Seminar (2 credit hours)
| Module type: Bachelor programm | Language: German | |
| Appointment : See Seminarplan | Kick-Off date: 05.07.2024, 4:00-8:00 pm |
Ort: tba |
| Exam date: See Seminarplan | ECTS credits: 6 ECTS credits | Exam type: Term paper and presentation, participation in the discussion |
The Institute of Auditing and Corporate Accounting offers the bachelor's seminar “Evolving Topics in Accounting, Auditing and Corporate Governance” in the winter semester. The seminar takes place in cooperation with the auditing firm Ernst & Young (EY). Details on the course of the seminar are available here.
Additional infromation:
Content
The seminar will focus on current developments in the areas of digitalization and sustainability reporting as well as their impact on auditing and accounting.
Subject assignment
The Bachelor'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 guidelines of the professorship for the preparation of academic papers) 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 03.06.2024 to 12.06.2024, 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.
Advanced Topics in Accounting
Lecturer: Dr. Jan Fürwentsches
Teaching format(s): Lecture with integrated case studies (3 credit hours)
| Module type: Required elective module; Master programm | Language: German | |
|
Appointment (preliminary) |
The lecture takes place in presence (room: see STiNE). |
Start date: see STiNE |
| ECTS credits: 6 ECTS credits | Exam date: see STiNE | Exam duration: 60 min. |
Module content:
The module provides detailed and in-depth knowledge of accounting in accordance with International Financial Reporting Standards (IFRS). After successfully completing the module, students will be able to present these accounting standards and critically assess them with regard to their information function. Students will also be able to solve selected accounting issues in case studies with the help of IFRS and discuss their presentation in IFRS financial statements. They are also familiar with current issues relating to standard-setting, enforcement and accounting practice.
Corporate Governance and Compliance
Lecturer: Dr. Christoph Teucher
Teaching format(s): Lecture with integrated case studies (3 credit hours)
| Module type: Bachelor programm | Language: German | |
|
Appointment (preliminary) |
The lecture takes place in presence (room: see STiNE). |
Start date: see STiNE |
| ECTS credits: 6 ECTS credits | Exam date: see STiNE | Exam type and duration: Presentation und exam (60 min.) |
Modul content:
The module provides in-depth knowledge with regard to the importance of corporate governance for effective company management and monitoring. For example, aspects such as the necessity of corporate governance, the rights and obligations of company bodies (Management Board, Supervisory Board, Annual General Meeting), the importance of the German Corporate Governance Code (GCGC) and reporting in the declaration of compliance and corporate governance statement are covered. The importance of appropriate compliance measures to prevent unlawful and unethical behavior is also discussed.
Introduction to DATEV
Lecturers: Dr. Christian Kleen & Dr. Vanessa Wagner
Teaching format(s): Lecture with integrated case studies (3 credit hours)
| Module type: Bachelor programm | Language: German | |
|
Appointment (preliminary) |
The lecture takes place in presence (room: see STiNE). |
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.
International Accounting and Basics in Auditing
PLEASE NOTE: The module will be postponed to the summer semester 2025 due to the research semester.
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 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.
Special Issues in Auditing
PLEASE NOTE: The module will be postponed to the winter semester 2025/2026 due to the research semester.
Lecturer: Univ.-Prof. Dr. Ratzinger-Sakel
Module type: Lecture (2 credit hours) and practical course including case studies (1 credit hour), in total 3 credit hours (2+1 credit hours).
Module content:
The module focuses on advanced aspects of auditing: in addition to the theoretical frame of reference, auditing as an element of corporate governance and the auditing market, selected aspects of the auditing process are discussed. In addition, current developments in auditing (e.g. as a result of the Wirecard scandal and against the background of the digitalization of auditing) as well as academic studies dedicated to audit quality and audit market research are examined.