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Humboldt-Universität zu Berlin - School of Business and Economics

Teaching

This page provides you with detailed information about courses and seminars offered by the institute of accounting and auditing. You will find more detailed information regarding the institute or the courses in our study guide (german only).

Which courses or seminars are relevant for your course of study and how many credit points (CP) respectively study points (SP) you can obtain depends

  • on the type of program you are enrolled in and
  • your majoring topic.

Below, you will find our courses for Diploma, Bachelor and Master or PhD Students. Please note, that some courses are offered in cooperation of the two chairs, which can be important when you check whether the course is offered this term.


Courses Summer Term 2012

Courses Winter Term 2011/12

Bachelor of Science

Master of Science


 

Courses Summer Term 2012

 

Chair of Financial Accounting and Auditing

 

Course name Time begins Place
Group Accounting and Disclosure Tue 10-12 10.04. SPA 1, 202
Exercise Course Group Accounting and Disclosure Thu 8-10 SPA 1, 202
Accounting Theory and Earnings Management Wed 8-10 18.04. SPA 1, 22
Exercise Course Accounting Theory and Earnings Management Mon 12-14
(biweekly)
SPA 1, 125
Applied Seminar: Advanced Cases in Accounting and Auditing various dates 13.04.,
14-16
SPA 1, 21b
Empirical Methods in Accounting and Finance Mon 10-12 16.04. SPA 1, 21b
Accounting and Auditing Seminar
only 13.04., 11.05., 21.05., 08.06.
various dates SPA 1, 21a
Accounting Research Seminar Fri 10-12 13.04. DOR 1, 005
Grundlagen der Wirtschaftsprüfung Mon 10-12 23.04. SPA 1, 125
Exercise Course Grundlagen der Wirtschaftsprüfung Wed 8-10
(biweekly)
23.05. SPA 1, 203
Finance and Accounting Seminar (with chair of Corporate Finance) Thu 14-16 03.05. DOR 1, 005
Financial Accounting Research Group various dates DOR 1, 005
Financial Markets Regulation (Ph.D. course)
only 11.04., 18.04., 25.04., 02.05
Wed 10-12 DOR 1, 005

 

Chair of Management Accounting

 

Course name Time begins Place
Cost Accounting Mon 10-12 SPA 1, 201
Thu 14-16 SPA 1, 201
Exercise Course Cost Accounting Mon 16-18 DOR 26, 208
Tue 10-12 SPA 1, 201
Wed 16-18 SPA 1, 202
Fri 8-10 SPA 1, 202
Cost Management Wed 10-12 SPA 1, 125
Accounting and Auditing Seminar
only 13.04., 11.05., 21.05., 08.06.
various dates SPA 1, 21a

 

Courses Winter Term 2011/12

 

Chair of Financial Accounting and Auditing

 

Course name Time begins Place
Advanced Accounting and Financial Statement Analysis We 8:30-10 SPA 1, 202
Tutorial Advanced Accounting and Financial Statement Analysis Th 10-12
(biweekly)
03.11. SPA 1, 202
International Accounting Tu 8-10 DOR 26, 208
Exercise Course International Accounting Th 8-10 27.10. SPA 1, 202
Advanced Topics in Accounting and Auditing Mo 10-12 24.10. SPA 1, 22
Auditing Related Consulting Business (Praxis der Wirtschaftsprüfung) Mo 8:30-10 31.10. SPA 1, 125
Exercise Course Auditing Related Consulting Business (only 24.11., 08.12., 05.01., 19.01., 02.02., 16.02.) Th 10-12
(biweekly)
24.11. SPA 1, 202
Accounting and Auditing Seminar Mo 18-20 SPA 1, 125
Accounting Research Seminar Fr 8-10 t.b.a.

 

Chair of Management Accounting

 

Course name Time begins Place
Current Trends in Cost Accounting We 10-12 SPA 1, 125
Controlling Mo 10-12 SPA 1, 125
Accounting and Auditing Seminar Mo 18-20 SPA 1, 125

 

Bachelor - Basisstudium

The following courses are mandatory for students in the basic stage of the Bachelor program (Basisstudium):

Basisstudium
Externes Rechnungswesen (Buchführung und Jahresabschluss) 6 SP
Cost Accounting 3 SP

 

Bachelor - Elective Module Externes Rechnungswesen

Students can obtain 12 SP by passing courses in the elective module "Externes Rechnungswesen". Additional 6 SP can be obtained attending the "Accounting and Auditing Seminar", which is a necessary and sufficient condition for writing a Bachelor thesis at our chair.

Financial Accounting 12 SP
International Accounting 6 SP
Group Accounting and Disclosure 6 SP
Accounting and Auditing Seminar 6 SP

 

Bachelor - Elective Module Internes Rechnungswesen

Students can obtain 9 SP by passing courses in the elective module "Internes Rechnungswesen". Additional 6 SP can be obtained attending either the "Accounting and Auditing Seminar" or the "Controlling Seminar", which is a necessary and syfficient condition for writing a Bachelor thesis at our chair.

Cost Accounting 9 SP
Current Trends in Cost Accounting 3 SP
Cost Management 3 SP
Controlling 3 SP
Controlling Seminar 6 SP
Accounting and Auditing Seminar 6 SP

 

Bachelor - Optional Modules

Students can obtain additional 6-18 SP passing courses in the optional modules.

Optional Courses 6-18 SP
International Accounting 6 SP
Group Accounting and Disclosure 6 SP
Auditing Related Consulting Business 4.5 SP
Current Trends in Cost Accounting 3 SP
Cost Management 3 SP
Controlling 3 SP
Grundlagen der Wirtschaftsprüfung 4.5 SP

 

Master - Mandatory Module: General Management

Students can enrol the following courses, which are eligible within the mandatory module "General Management"

General Management
Advanced Accounting and Financial Statement Analysis 3 SP

 

Master - Elective Module: Accounting

Students are supposed to earn 15 ECTS within this module. Since our institute is not responsible for the latter three courses listed below, please visit the chair of business taxation (Prof. Dr. Ralf Maiterth) for further information regarding these courses.

Accounting 15 SP
Accounting Theory and Earnings Management 6 SP
Advanced Topics in Accounting and Auditing 3 SP
Applied Seminar: Advanced Cases in Accounting and Auditing 6 SP
Empirical Methods in Accounting and Finance 6 SP
Umwandlung von Unternehmen und Besteuerung 4.5 SP
Steuerwirkungslehre 4.5 SP
Fallstudienseminar: Fallstudien zur Steuerwirkungslehre 4.5 SP

 

Master - Optional Module: Business Administration

Students can enrol the following accounting courses which are eligible within the optional module "Business Administration".

Accounting Courses
Advanced Accounting and Financial Statement Analysis 3 SP
International Accounting 6 SP
Accounting Theory and Earnings Management 6 SP
Advanced Topics in Accounting and Auditing 3 SP
Applied Seminar: Advanced Cases in Accounting and Auditing 6 SP
Accounting Research Seminar 6 SP
Financial Accounting Research Group 6 SP