Master program
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 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 Master students.
Master - Mandatory Module: General Management
Students can enrol the following courses, which are eligible within the mandatory module "General Management"
General Management | ||
Introduction to Financial Accounting (formerly Advanced Accounting and Financial Statement Analysis) | 3 SP | |
Financial Statement Analysis | 3 SP |
Master - Elective Module: Accounting
Students are supposed to earn 15 study points within this module. Since our institute is not responsible for the latter five 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 | |
Umwandlung von Unternehmen und Besteuerung | 4.5 SP | |
Steuerwirkungslehre | 3 SP | |
Fallstudienseminar: Fallstudien zur Steuerwirkungslehre | 4.5 SP | |
Besteuerung von Transaktionen und Restrukturierungen | 3 SP | |
Internationale Steuerplanung in der Praxis | 3 SP | |
Applied Seminar: Advanced Cases in Accounting and Auditing | 6 SP | |
Financial Statement Analysis | 3 SP | |
Accounting Research Seminar | 6 SP |
Master - Optional Module: Business Administration
Students can enrol the following accounting courses which are eligible within the optional module "Business Administration".
Additionally, courses in the field of business taxation are eligible within the module "Accounting Courses". Please visit the chair of business taxation (Prof. Dr. Ralf Maiterth) for further information regarding these courses.
Accounting Courses | ||
Introduction to Financial Accounting (formerly Advanced Accounting and Financial Statement Analysis) | 3 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 | |
Financial Accounting Research Group | 6 SP | |
Financial Statement Analysis | 3 SP |
Master - Accounting Research Seminar
This seminar aims at developing the research skills which Master students need to develop and write a master thesis in the area of accounting. Students, who wish to write a master thesis at the Institute of Accounting and Auditing, have to enroll in and successfully complete this seminar.
Accounting Research Seminar | ||
Accounting Research Seminar | 6 SP |