Main Content
Undergraduate Modules in Financial Accounting
Further information can be found in the examination regulations, the handbook of modules and the corresponding overviews on the website of the examination office.
Modules in "Financial Accounting"
Inhalt ausklappen Inhalt einklappen Introductory Financial Accounting
Summer semester
Scope: 6 ECTS
Lecture @Introductory Financial Accounting
Prof. Dr. Sascha H. Mölls
Aims and content:
The lecture ‘Introductory Financial Accounting" provides basic knowledge of accounting under commercial law, with comparisons to international accounting standards also being made at key points in the lecture. Tax law issues are only covered to the extent that they are necessary to understand the accounting standards under commercial law. The lecture is supplemented by a tutorial, in which the content taught in the lecture is practiced and deepened using cases. Prerequisite for the course "Introductory Financial Accounting" is the module ‘Introductory Accounting‘ (Entry Accounting).
Tutorial @Introductory Financial Accounting
Supplementary tutorial accompanying the lecture ‘Introductory Financial Accounting’
Tim Burger, M.Sc.
Inhalt ausklappen Inhalt einklappen Financial Accounting & Financial Statement Analysis
Winter semester
Scope: 6 ECTS
Lecture @Financial Accounting & Financial Statement Analysis
Prof. Dr. Sascha H. Mölls
Aims and content:
The aim of the course ‘Financial Accounting & Financial Statement Analysis’ – in combination with the associated tutorial – is to provide participants with an in-depth overview of the most important commercial law regulations on individual and consolidated financial statements as well as the central international regulations (IFRS) and analysis tools for corporate disclosure. In addition to the traditional ratio-oriented approaches, the analysis of annual financial statements focuses on an in-depth financial analysis of the leverage ratio as well as discriminatory analytical methods to investigate the predictive relevance of accounting numbers.
Tutorial @Financial Accounting & Financial Statement Analysis
Supplementary tutorial accompanying the lecture ‘Financial Accounting & Financial Statement Analysis’
Maurice Ulitzka, M.Sc.
Modules in "Business Taxation"
Inhalt ausklappen Inhalt einklappen Introduction to Business Taxation
Summer semester
Scope: 6 ECTS
Lecture @Introduction to Business Taxation
Prof. Dr. Eberhard Kalbfleisch
The existence of taxes influences a large number of business decisions, so that the lecture ‘Introduction to Business Taxation’ provides a decision-oriented introduction primarily to the German, but also in part to the international system of corporate taxation. After a compact discussion of the relevant legal regulations and the main elements of tax administration, the focus is on the fundamentals of central corporate taxes, which are structured in Germany depending on the legal form and consequently have very different effects on business decisions. Considerations on smaller taxes in terms of volume and the taxation procedure close off the lecture.
Tutorial @Introduction to Business Taxation
Supplementary tutorial accompanying the lecture ‘Introduction to Business Taxation’
Maurice Ulitzka, M.Sc.
Seminars
Inhalt ausklappen Inhalt einklappen B.Sc.-Seminar ‘Financial Accounting‘
Information on the B.Sc.-Seminar ‘Financial Accounting’ are published under ‘News’ at the end of the prior semester.
Inhalt ausklappen Inhalt einklappen B.Sc.-Seminar ‘Quantitative Methods of Risk Management’
Other
Inhalt ausklappen Inhalt einklappen International Undergraduate Study Program
The Chair of Financial Accounting regularly offers various internationally oriented courses for participants in the ‘International Undergraduate Study Program’ and interested students enrolled in our B.Sc. ‘Business Administration’. In this program, the courses can be taken for 6 CP as the seminar ‘Accounting & Finance’. In view of the large number of international participants (especially from the US), the language of instruction is English. In accordance with international practice, the courses each comprise 40-45 contact hours and – in addition to a conceptual lecture section – include smaller case studies, which must be presented by groups of students in a presentation and written up as an essay at the end of the course.
The courses offered in each semester are announced in MARVIN. Students of the B.Sc. ‘Business Administration’ can register until the last Friday before the first week of lectures (12 noon), stating their full name and matriculation number at rlsek@wiwi.uni-marburg.de.Inhalt ausklappen Inhalt einklappen (Research- or industry-related) Project Phase [= Independent Study]
In the major ‘Accounting & Finance’, you can incorporate a research- or industry-related project phase in your B.Sc. program. Depending on the examination regulations applicable to you, you can earn up to 18 CP in this module. In each case, working on a project with its specific subtasks will strengthen both your specialist skills and your ability to work independently. While in the "industry-related" project phase you will work on a defined task in cooperation with a company, in the "research-related" project phase we believe that the focus is on preparing you specifically for a B.Sc. thesis in the field of financial accounting/business valuation by working on a small research project.
Supervision in the ‘research-related’ project phase is provided directly by the staff of the Chair of Financial Accounting, while in the case of an ‘industry-related’ project phase, joint supervision with the practice partner is planned.
If you are interested, please contact us at rlsek@wiwi.uni-marburg.de to arrange an appointment for an information meeting!
Inhalt ausklappen Inhalt einklappen B.Sc.-Seminar ‘Empirical Methods in Accounting & Governance‘
Summer and Winter semester
3 CP for ‚Key Qualifications‘
Vladlena Prysyazhna, M.Sc.
Aims and content:
The lecture is aimed in particular at those students who are currently writing their Bachelor's thesis at the Chair of Financial Accounting or would like to write their final thesis in the foreseeable future. In the course, the most important basics of empirical research methods are repeated and the models potentially relevant for the empirical part of the thesis are presented. The focus is on the application in the field of financial accounting and corporate governance, including interpretation and critical appraisal of the results. Specifically, the following content is covered: (1.) Basics (hypothesis tests, GM assumptions etc.), (2.) factor analysis, (3.) cluster analysis, (4.) linear regression and (5.) categorical regression.