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Module code: BBWL-563 |
4V (4 hours per week) |
5 |
Semester: 5 or 6 |
Mandatory course: no |
Language of instruction:
German |
Assessment:
Written exam (120 min. / Can be repeated semesterly)
[updated 02.01.2019]
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BBWL-563 Business Administration, Bachelor, ASPO 01.10.2012
, optional course
BBWL-563/663 (P420-0033) Business Administration, Bachelor, ASPO 01.10.2016
, optional course
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60 class hours (= 45 clock hours) over a 15-week period. The total student study time is 150 hours (equivalent to 5 ECTS credits). There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
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Recommended prerequisites (modules):
BBWL-220 Cost Management and Tax Theory BBWL-320 Principles of Accounting BBWL-420 Annual Financial Statements
[updated 10.02.2016]
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Recommended as prerequisite for:
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Module coordinator:
Prof. Dr. Jochen Pilhofer |
Lecturer: Prof. Dr. Jochen Pilhofer
[updated 10.02.2016]
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Learning outcomes:
Submodule _Annual Audits_: After successfully completing this submodule, students will: - be familiar with the basic national statutory requirements for auditing and can apply them to practice-related issues; - have a basic understanding of, and be qualified to participate in, an annual audit; - be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies. Submodule _Tax Law_: After successfully completing this submodule, students will: - know and be able to describe the characteristics of the German taxation procedure and apply its rules to different problems; - be able to identify the taxable event and the taxation procedure of the value added tax and reproduce exemplary solutions. Submodule _Annual Audits_:
[updated 02.01.2019]
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Module content:
- Functions and national statutory requirements of the annual audit - Annual audits in accordance with national regulations (including audit strategy and audit planning, audit performance, audit report, audit opinion, etc.) - Auditing selected balance sheet items - Current topics and problems regarding annual audits (_hot topics_) Submodule _Tax Law_: - Procedural law (obligation to cooperate, procedure of determination, methods of calculation, taxation system, possibilities of correction) - Value added tax
[updated 02.01.2019]
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Teaching methods/Media:
Lecture and tutorial
[updated 02.01.2019]
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Recommended or required reading:
Submodule _Annual Audits_: - Wüstemann: Wirtschaftsprüfung case by case, Frankfurt am Main, latest edition - Graumann: Wirtschaftliches Prüfungswesen, Herne, latest edition - IDW (Hrsg.): WP-Handbuch, Band 1, Düsseldorf, latest edition - Niemann, W.: Jahresabschlussprüfung, München, latest edition - Krommes, W.: Handbuch Jahresabschlussprüfung, Wiesbaden, latest edition Submodule _Tax Law_: - Bornhofen, M.: Steuerlehre 1, Gabler Verlag, latest edition
[updated 02.01.2019]
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