Module: Seminar Module Accounting (5103-280)

Persons:

• Prof. Dr. Ernst Troßmann (verantwortlich)

Degree Program:

• Business Administration and Economics (Bachelor, since 28.07.2010)
  5. Semester, semi-elective
• Business Administration and Economics (Bachelor, since 28.07.2010)
  6. Semester, semi-elective
• Business Administration and Economics Vocational and Business Education (Bachelor, since 28.07.2010)
  5. Semester, semi-elective
• Business Administration and Economics Vocational and Business Education (Bachelor, since 28.07.2010)
  6. Semester, semi-elective
• Business Administration and Economics (Bachelor, since 01.10.2015)
  5. Semester, semi-elective
• Business Administration and Economics (Bachelor, since 01.10.2015)
  6. Semester, semi-elective
• Education for Business and Economics (Bachelor, since 01.10.2015)
  5. Semester, semi-elective
• Education for Business and Economics (Bachelor, since 01.10.2015)
  6. Semester, semi-elective
• Education for Business and Economics (Bachelor, since 01.10.2015)
  5. Semester, semi-elective
• Education for Business and Economics (Bachelor, since 01.10.2015)
  6. Semester, semi-elective

Relation to other Modules:

International Accounting (5101--211) Financial Accounting (5102-271)

Prerequisites for Attendance:

None. It is recommended to attend the previous lectures (Principles of Controlling, Principles of Business Taxation, International Accounting)

Sprache:

German

ECTS:

6 credits

Frequency:

every semester

Length of the Module:

1 semester

Compulsory assignment:

term paper (10 pages)

Workload:

180 hours: 12 hours attendance at the seminar 168 hours independent study

Professional competences:

The students know and understand the basic topics of commercial law and international accounting (IFRS) and are able to deal with selected special issues in the course of a seminar. They have knowledge of the basic accounting standards and conceptional foundations of the respective standards (HGB or IFRS). They are able to work independently on special issues of accounting on the basis of the knowledge acquired in prior lectures, as well as to prepare a scientific paper on a predefined specialisation subject. Hereby, the students learn to recognise basic issues and problem areas and to develop constructive, appropriate approaches to a solution. Here, the analysis and evaluation regarding economic points of view should be in the foreground. During an in-class session, the individual topics are presented by the respective seminar participants. The seminar is complemented by a discussion among the seminar participants and the supervisors. In the course of the presentation and discussion, students gain key competencies in the form of social (and methodological) as well as communicaiton skills. To present the respective topic confidently with the help of different media, the students prepare the acquired knowledge in a manner appropriate for the target group.

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