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Seminar on Financial Accounting
(dt. Seminar Rechnungslegung)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Seminar (2 SWS),
(attendance: 28 hours, preparation and follow-up: 52 hours, Vorbereitung der Prüfungsleistungen: 100 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s):
Examination type: Term paper (4 CP) and Presentation (2 CP). IMPORTANT: This module is offered by FB02; the exam can only be retaken twice.
Language,
Grading		 German or English,
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
Duration,
frequency		 One semester,
Sommersemester and bei Bedarf auch im Wintersemester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls

Contents

The module includes the conceptual and/or empirical implementation of approaches presented in the modules ''Accounting and Financial Statements'', ''Financial Statements'' and in particular ''Financial Statements and Financial Statement Analysis'' and ''Fundamentals of Taxation''. It prepares students for writing a Bachelor's thesis in the fields of accounting or business taxation.


Qualification Goals

After completing the module, students will be able to

  • deal with data and/or theoretical concepts from the field of accounting and/or business taxation with a view to processing, writing and classifying them,
  • develop structured analyses through comprehensive literature research and evaluation,
  • discuss results obtained on a specific topic, present them to a specialist audience and deal constructively with technical queries.

Prerequisites

None.


Applicability

Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Mathematics, this module can be attended in the study area Free Compulsory Elective Modules.

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 2025/26. 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 (no corresponding element)
  • Summer 2018
  • 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
  • Winter 2025/26

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.