Bachelor Sc.

Mandatory

  • Management Accounting (Winter term)
Details:

Term: Winter Term

Credits: 5 ECTS

Course Type: Lecture

Language: German

Announcements and current information: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module Content:

  • Part I Accountancy: Bases of accountant technique; Merchandise movements; Industrial accounting; Payment transactions; Personnel expenditure; Closing entries
  • Part II Cost Accounting: Controlling Measures; Cost type accounting; cost center accounting; cost unit accounting; Analysing Costs

 

 

Mandatory Module

  • Basic Principles of Financial Accounting according to IFRS (Summer Term)

Details

Semester: Summer term

Credits: 5 ECTS

Course Type: Lecture/Tutorial

Language: German

Announcements and current information: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module Content:

  • Theory of IAS/IFRS
  • Institutional frame of IFRS
  • Outline concept
  • Essential standards

 

Optional compulsory module

  • Auditing (Summer term)

Details:

Term: Summer term

Credits: 5 ECTS

Course Type: Lecture/Tutorial

Language: German

Announcements and current Informations: KU.Campus

Course material: ILIAS

Lecturer: Petra Hälsig

Module content:

  • History and development of the audit profession
  • Economic and legal framework for auditors
  • Important IdW audit standards and ISA (International Standards on Auditing)
  • Risk-oriented audit approach in theory and practiceSelected issues in consolidated financial statement audits

 

  • Consolidated Accounting (Winter term)

Details:

Term: Winter term

Credits: 5 ECTS

Course Type: Lecture

Language: German

Announcements and current informations: KU.Campus

Course material: ILIAS

Lecturer: Dipl. Kffr. Petra Hälsig

Module Content:

  • Legal and economic basics
  • Obligation of drawing up and basis of consolidation
  • Basic principles of consolidated accounting
  • Capital consolidation
  • Consolidation of debts
  • Consolidation of success
  • Deferred taxes
  • Proportional and equity consolidation
  • Currency transformation
  • Cash flow statementSegment information
  • Equity shift calculation
  • Dependency report
  • Special topics e.g acquisition of accessory interests, group affiliation of special purpose entities,
  • IFRS -topics, etc.

 

  • Introductory seminar course: Accounting and Auditing (Winter term/Summer term)

Details:

Term: Winter term/Summer term

Credits: 5 ECTS

Course type: Proseminar

Language: English

Announcement and current informations: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module content:

  • Students will learn methods of scientific research.
  • Students shall be enabled to work on questions of scientific relevance using adequate literature and the formal rules of scientific text production.
  • Students learn how to handle the main research tools (OPAC, literature databases etc.) and formulate suitable selection criteria.
  • After attending the course students will be able to answer a specific research question using the relevant academic literature and present their outcome in the form of a written work.
  • Sustainability@leading companies (Summer term)

Details:

Term: Summer term

Credits: 5 ECTS

Course tye: Lecture/Workshops

Language: English

Announcement and current informations: KU.Campus

Course material: ILIAS

Lecturer: Carolin Baier

Module content:

The module provides basic economic knowledge on managerial decisions regarding CSR in management decisions with a focus on CSR-reporting.

Part I Basics of sustainability

Part II The role of business in society

Part III Business and Sustainability

Part IV Sustainability and Reporting

  • Basics of sustainability reporting
  • Legal background
  • Foundation & General Disclosures
  • Management Approach & Materiality Assessment
  • Disclosure & Reporting Format
  • Credibility of Sustainability Reports

 

For more information on the specific courses, please have a look at the current curricula for the respective winter or summer term. You can find the current curricula here.

Master Sc. (Fact)

Mandatory Module

  • Capital Market-Based Accounting (Summer term)

Details:

Term: Summer term

Credits: 5 ECTS

Course type: Lecture/Tutorial

Language: German

Announcements and current informations: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module content:

  • Theory of capital market-oriented accounting
  • Accounting for tangible assets
  • Accounting for deferred taxes
  • Balance-sheet treatment of real estate
  • Revised accounting for revenue recognition and leases

 

Optional compulsory module

  • Internal and external Auditing (Summer term)

Details:

Term: Summer term

Credits: 5 ECTS

Course type: Lecture

Language: German

Announcements and current informations: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module content:

  • Introduction and basics of auditing
  • Corporate Governance
  • Internal audit / Early-Risk-Management-System
  • Analytical inspection procedure
  • Individual Auditing
  • Fraud
  • Audit Pricing
  • Auditor Independence
  • Ethics
  • Value based management accounting (Winter term)

Details:

Term: Winter term

Credits: 5 ECTS

Course type: Lecture/Tutorial

Language: German

Announcements and current informations: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module content:

  • Planning, valuation and value based management accounting
  • Return and value-added measures
  • Value based aspects in strategic management accounting
  • Empirical Accounting (Winter term)

Details:

Term: Winter term

Credits: 5 ECTS

Course type: Workshop

Language: English

Announcements and current informations: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche/Dr. Maximilian Schauer

Module contents:

  • Introduction -VBA and Stata
  • Monte Carlo simulation of regressions based on VBA
  • OLS regression analysis and panel data regressions in Stata
  • How to deal with the violation of regression assumptions in Stata
  • Typical regression models, panel data regression models in accounting|auditing research
  • Current research and its applied quantitative methods
  • Structuring of affiliated groups (Summer term)

Details:

Term: Summer term

Credits: 5 ECTS

Course type: Lecture and Workshop

Language: German

Participation Limit: 20

Announcements and current informations: KU.Campus

Course material: ILIAS

Lecturer: Dr. Stephan Kusterer

Module content:

  • Adequacy of different legal forms
  • Equity and appropriation of earnings (inter alia different legal forms, stipulations in articles of association, distribution capability, optimisation possibilities)
  • Structuring of affiliated groups (inter alia intentions, equity enforcement, corporate organisation, tax neutrality, accounting)
  • Mergers and Acquisitions (inter alia process, warranties, utilisation of loss carried forwards)
  • Initial public offering (inter alia requested steps of procedures, warranties, due diligence process)
  • Master seminar (Winter term/Summer term)

Details:

Term: Winter term/Summer term

Credits: 5 ECTS

Course type: seminar

Language: English

Announcements and current informations: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module content:

Topics:

  • Financial reporting
  • Auditing
  • Sustainability reporting

For more information on the specific courses, please have a look at the current curricula for the respective winter or summer term. You can find the current curricula here.

Accounting (Minor degree subject) Eichstätt

Accounting (Minor degress subject) Eichstätt

  • Accounting (Minor degree subject) in Eichstätt

Details:

Term: Winter term

Credits: 5 ECTS

Course type: Lecture

Language: German

Annoucement und current informations: KU.Campus

Course material: ILIAS

Lecturer: Prof. Dr. Max Göttsche

Module contents:

Students of the course will gain an understanding of the basic principles and methods of accountancy and cost accounting.