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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		 Veranstaltung mit Diskussionen, freien Unterrichtsgesprächen and Präsentationen,
(attendance: 28 hours | Vorbereitung der Prüfungsleistung: 100 hours | Vorbereitung der Studienleistung: 52 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s):
Examination type: Presentation (2 CP) and Term paper (4 CP). IMPORTANT: This module is offered by FB02; the exam can only be retaken twice.
Language,
Grading		 German/English,
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
Duration,
frequency		 One semester,
Jeweils im Sommersemester and bei Bedarf auch im Wintersemester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls

Contents

Seminars on specific and current issues in areas such as corporate governance, accounting/publicity, auditing, company valuation and/or business taxation are offered in order to deepen the courses in the Master's degree program and to expand the subject area. The seminar is offered in the form of a research and/or case study seminar and is also intended to prepare participants for writing a Master's thesis in accounting and/or business taxation.


Qualification Goals

After completing the module, students will be able to

  • grasp and structure specific current (theoretical and/or empirical) problems from the fields of corporate governance, accounting, company valuation and/or business taxation at an advanced level and work on them in individual or group work,
  • develop and prepare structured analyses and concrete written presentations through comprehensive literature research and evaluation,
  • discuss results obtained on a specific topic in a problem-oriented manner, present them to a specialist audience and deal constructively with technical queries.

Prerequisites

None.


Applicability

Module imported from M.Sc. Business Administration.

When studying M.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 (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)
  • 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.