Module: Advanced Module Accounting (5102-280)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Degree Program:

• Business Administration and Economics (Bachelor, since 28.07.2010)
  4. Semester, compulsory
• Business Administration and Economics Vocational and Business Education (Bachelor, since 28.07.2010)
  4. Semester, compulsory
• Business Administration and Economics (Bachelor, since 01.10.2015)
  4. Semester, compulsory
• Education for Business and Economics (Bachelor, since 01.10.2015)
  4. Semester, compulsory
• Education for Business and Economics (Bachelor, since 01.10.2015)
  4. Semester, compulsory

Relation to other Modules:

GBWL I, II, IV, Basic Module profile subject Accounting

Prerequisites for Attendance:

Successful completion of Basic module profile subject accounting I, II, IV.

Sprache:

German

ECTS:

6 credits

Frequency:

every semester

Length of the Module:

1 semester

Compulsory assignment:

120 minutes written exam, each 60 minutes of Principles of Business Taxation and Principles of Controlling

Workload:

180 hours: 56 hours lecture with Prof. Dr. Kahle 124 hours full hours independent study (pre-and post-processing), preperation for exam and exam

Professional competences:

Objectives:
- Learn the basics of Principles of Business Taxation
- Principles of income and capital taxation
- Choice of legal form
- Linking trade and fiscal balance
- Theoretical principles of investment decisions under business taxation

Courses