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Advanced Financial Accounting III: Selected Issues
(dt. Rechnungslegung III: Ausgewählte Fragestellungen)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
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
Course requirement(s):
Examination type: Written examination
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
One semester,
each summer semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls


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.

Auditing practice: relationship between supervisory board and auditor, objectives and orientation of auditing, risk assessment and planning, testing, market for audits of financial statements

Accounting of insurances: 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 provide students with a sound theoretical knowledge of the areas of accounting and auditing, which can be used in practice at the same time. 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. Business Informatics, this module can be attended in the study area Compulsory Elective Modules in Business Administration.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.

Recommended Reading

(not specified)

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2023/24. 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:

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.