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This entry is from Winter semester 2016/17 and might be obsolete. No current equivalent could be found.

M-RLG II — Advanced Financial Accounting III – Selected Issues
(dt. Rechnungslegung III: Ausgewählte Fragen)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
Lehr- and Lernformen: - lecture - private study - Vorträge von and Diskussion mit Praktikern,
180 hours (attendance: 45 hours additional studies: 45 hours preparation and follow-up: 45 hours exam preparation: 45 hours)
Credit points,
formal requirements
6 CP
Translation missing. German original:
2 Klausuren (je 60 Minuten, je 3 LP) Notenausgleich
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
Two semesters,
each semester
Person in charge of the module's outline N.N.


The module consists in particular of the courses "Practice of Auditing" as well as "Accounting of Insurance Companies", but can alternatively be filled in whole or in part with the courses of the modules M-RLG I or M-RLG II.

Audit Practice:

Relationship of Supervisory Board and Auditor, Audit Objectives and Orientation, Risk Assessment and Planning, Testing, Audit Market.

Insurance Accounting:

Overview of insurance, accounting for insurance, financial statement analysis of insurance, regulation of insurance, insurance from a transactional perspective.

Qualification Goals

The main objective of the module is to impart sound theoretical but at the same time practically usable knowledge in the areas of accounting, auditing, governance and/or valuation. In particular, participants should acquire the ability to recognize the limits of existing concepts in order to arrive at their own further developments on this basis, if necessary. By focusing on understanding interrelationships and linking theory and practice, sustainability of the training is ensured.




Module imported from M.Sc. Business Administration.

When studying M.Sc. Mathematics, this module can be attended in the study area Minor subject Business Administration.

Recommended Reading

(not specified)

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2016/17. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

  • Winter 2016/17
  • Summer 2018 (no corresponding element)
  • Winter 2018/19 (no corresponding element)
  • Winter 2019/20 (no corresponding element)
  • Winter 2020/21 (no corresponding element)
  • Summer 2021 (no corresponding element)
  • Winter 2021/22 (no corresponding element)
  • Winter 2022/23 (no corresponding element)
  • Winter 2023/24 (no corresponding element)

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.