Area Accounting, Taxation and Public Finance

SUBJECT

The area’s main focus is on the topics Business Taxation, Accounting, and Public Finance.

Business Taxation is concerned about the impact of taxation on the company’s decision making process. In particular, it equips company executives with the tools to evaluate business transactions under the consideration of taxes, to adapt behavior as a consequence of the evaluation, and to develop alternatives for achieving the company’s goals. In order to understand the impact of taxation, students need fundamental knowledge about tax law. The main focus of the topic is, however, the application of this knowledge in terms of tax planning and the economic analysis of the impact of taxes.

Accounting captures all systems that record information about company performance to internal and external users. Thereby, the disclosed information enables external users to evaluate the management’s use of resources (stewardship) and the future prospects of residual claims against the company. Internal users assess the current state of business and formulate strategies based on the documented information. Students learn in this context the rules and valuation methods to fulfill these purposes of accounting information and analyze the underlying economic concepts.

Public finance addresses an economy’s state budget. Main topics include public debt, international taxation and currency unions. A lecture on tax procedure and tax dispute law is also provided.

STRUCTURE MAJOR

CategoryCredit points (ECTS)
Compulsory modules10
Elective modules (without seminars)35
Elective module (seminar)5
Total:50

STRUCTURE MINOR

CategoryCredit points (ECTS)
Elective modules20
Total:20

DETAILED STRUCTURE

The modules have to be taken in semesters 1-3. Since all the elective module offers are prospective, changes are possible.

Compulsory modules Major / Elective modules Minor

Module / CourseLanguageSemesterExamination formCP (ECTS)
Institute
Data AnalyticsGerman / EnglishWinter and summerWritten Examination 60 min5Labour Economics
Analytical Accounting GermanWinterWritten Examination 60 min5Managerial Accounting

Elective modules (without seminars) Major / Elective modules Minor

Module / CourseLanguageSemesterCP (ECTS)Institute
Personnel EconomicsEnglishSummer5Labour Economics
Corporate and Individual Tax PlanningEnglishWinter110Business Taxation
International Tax PlanningEnglishSummer5Business Taxation
Steuerliche Fallstudien zu Mergers & AcquisitionsGermanSummer5Business Taxation
Steuerplanungs- und wirkungslehre mit Python German Summer 5 Business Taxation
Tax Accounting - Latente Steuern im Konzern nach HGB und IFRSGermanWinter5Business Taxation
UmsatzsteuerGermanWinter5Business Taxation
Unternehmensbesteuerung: ErtragsteuernGermanWinter5Business Taxation
Unternehmenskauf und UmwandlungGermanSummer5Business Taxation
ControllingGermanSummer25Managerial Accounting
Controlling und Wertschöpfungskette / Controlling and Value Generation ChainGerman/ EnglishWinter1 and summer25Managerial Accounting
Dezentrale UnternehmenssteuerungGermanWinter5Managerial Accounting
Koordination und AnreizeGermanSummer5Managerial Accounting
Kostenanalyse German Winter5 Managerial Accounting
Deutsche Finanzgeschichte des 20. JahrhundertsGermanSummer25Public Finance
Internationale BesteuerungGermanWinter15Public Finance
Kommunale Finanzen German Summer 5 Public Finance
Public ChoiceGermanSummer5Public Finance
StaatsverschuldungGermanSummer5Public Finance
SteuerverfahrensrechtGermanWinter15Public Finance
WährungsunionenGerman irregular5Public Finance
Bewertungsmethoden in der RechnungslegungGermanSummer5Accounting and Auditing
Bilanzanalyse und UnternehmensbewertungGermanirregular10Accounting and Auditing
International AccountingGermanWinter5Accounting and Auditing
JahresabschlussprüfungGermanWinter5Accounting and Auditing
KonzernabschlussGerman irregular5Accounting and Auditing
Unternehmenssteuerung und Corporate GovernanceGermanSummer25Accounting and Auditing
Rechnungslegung für VersicherungsunternehmenGerman irregular5 Versicherungsbetriebslehre
Incentives to InnovateGermanSummer5 Economic Policy

1 Cancelled in winter term 20/21
2 Cancelled in summer term 2021

 

 

Elective modules (seminars) Major / Elective modules Minor

Examination form: Seminar Paper

Module / CourseLanguageSemesterCP (ECTS)Institute
Fallstudienseminar Internationale UnternehmensbesteuerungGermanWinter5 Business Taxation
Seminar zur Betriebswirtschaftlichen SteuerlehreGermanWinter and Summer5

Business Taxation

Seminar zur aktuellen Rechtsprechung des Bundesfinanzhofs German Summer15 Business Taxation
Seminar im Controlling German Summer5 Managerial Accounting
Seminar Topics in Corporate GovernanceEnglishSummer5 Managerial Accounting
Seminar zur Unternehmensrechnung German Winter 5 Managerial Accounting
Masterseminar Öffentliche Finanzen German Summer 5 Public Finance
Master-Seminar zu Rechnungslegung und WirtschaftsprüfungGermanWinter5 Accounting and Auditing
Seminar zur Finanzberichterstattung in Industrieunternehmen German Summer5 Accounting and Auditing
Seminar zur internationalen RechnungslegungGermanSummer5 Accounting and Auditing
Seminar Accounting, Taxation and Innovation English Summer 5 Economic Policy

1 Cancelled in summer 2021

RESEARCH AND PRACTICAL RELEVANCE

  • Optional courses and seminars on actual topics and methods in current research that prepare for studying at Ph.D. level.
  • Seminars on actual topics joint with practitioners
  • Lectures and seminars offered by associate lecturers with practical background

INTENDED AUDIENCE (RECOMMENDED SKILLS)

  • Interest in the financial sphere of firms, administrations, and other public entities
  • Affinity to economic analysis on the basis of game or agency theory
  • Affinity to the interpretation of tax law, commercial law, and accounting standards

    CAREER PROSPECTS

    • Tax consultancy and audit
    • Business consultancy
    • Accounting in firms and administrations
    • Tax departments of large companies and multinational enterprises
    • Public agencies and national associations