Accredited degree program
Business Administration (also with German/French study programme)
Bachelor
The degree programme offers a classic practical and application-oriented basic education in business administration with the option of specialising in two competence modules from the fields of controlling, financial management, marketing and sales management, organisational concepts/human resources management, taxation, business informatics, operations & supply chain management, external accounting and auditing as well as sustainability management.
A special offer is the Franco-German study programme with the possibility of a double degree at the partner university IUT Robert Schuman.
| Start | Winter semester |
|---|---|
| Admission Criteria | Unrestricted admission |
| Application period | - |
| Study format | Full time, with in-depth practical experience |
| Study cost | None (only semester fee) |
| Normal duration | 7 Semester |
| Language | German |
| ECTS | 210 |
| Accredited degree program | |
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External Accounting and Auditing
As part of the accounting system, external financial reporting is used to report to people outside the company and is therefore aimed at investors, creditors, banks and analysts, as well as customers and suppliers, residents and local authorities, etc. In the course of the EU Sustainability Reporting Directive (CSRD), the trend is moving away from purely financial reporting of the net assets, financial position and results of operations towards a significant integration of non-financial factors. Part I of the external accounting and auditing competence module focuses on non-financial reporting/sustainability reporting and the basic principles of auditing. Part II of the competency module goes into more detail on commercial accounting and is dedicated to the basics of reporting in accordance with IRFS and group accounting.
Presentation of the external accounting and auditing competence moduleExternal Accounting and Auditing I
The module External Accounting and Auditing I deals with non-financial reporting and focuses on the two major future topics of sustainability and digitalisation in the context of external accounting in addition to the basic principles of auditing. The objectives set out in the European Green Deal, the development of EU law and the national implementation process have an impact on sustainability reporting. The impact of digitalisation on the informative value and processes of external financial reporting is examined.
Contents of the final exam:
- - Fundamentals of the audit of financial statements in accordance with HGB (audit subjects, audit objects, duties of the legal representatives and the auditor)
- - Performing the audit (risk-oriented audit approach, audit planning, audit procedures and evidence, audit of the notes and management report)
- - Audit of sustainability reporting
- - Audit evidence in the context of digitalisation
- - Use of IT-supported audit procedures: Processing an audit case with the DATEV audit programme AP comfort. Insight into digital auditing with Active Data.
Contents of sustainability reporting:
- - Relevance and drivers of non-financial reporting
- - EU legal framework of standards, milestones and innovations through CSRD, ESRS and IFRS SDS, Taxonomy Regulation
- - Implementation of non-financial reporting in Germany
- - Standardisation / frameworks for sustainability reporting
- - Development perspectives
- - Illustration and discussion of the implementation of reporting by large, listed companies (requirements, design options, critical assessment)
External Accounting and Auditing II
The module External Accounting and Auditing II deals with accounting under commercial law and, in doing so, with different regulations for otherwise identical issues under commercial and tax law as well as under international accounting standards (IFRS) and accounting policy measures in the various accounting systems. At the end of the course, students will have in-depth knowledge of the following areas of law:
Contents knowledge of commercial law accounting:
- - Expansion of accounting knowledge in the areas of fixed and current assets, equity and liabilities
- - Recognition and measurement principles for selected topics (intangible assets, leasing, valuation units, provisions for onerous contracts, pension provisions, deferred taxes, currency translation). The relevant pronouncements of the Institute of Public Auditors in Germany (RS, RH, HFA) are discussed.
- - In-depth study of the disclosure requirements in the notes and management report,
- - Accounting for certain legal forms (corporations, partnerships)
- - Disclosure, penalties and fines
Contents Group accounting:
- - Mandatory preparation and scope of consolidation in accordance with HGB,
- - Consolidation in accordance with HGB (preparatory measures, capital consolidation, debt consolidation, full consolidation, proportionate consolidation, at-equity consolidation, elimination of intercompany profits and losses),
- - Consolidated financial statements according to HGB
