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| Module code: BBABW-520 |
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4V (4 hours per week) |
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5 |
| Semester: 5 |
| Mandatory course: yes |
Language of instruction:
German |
Assessment:
Written exam (120 min. / Repeated semesterly)
[updated 01.08.2025]
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Exam recurrence:
The information regarding exam recurrence is found within the exam policy of the study programme (ASPO).
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60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 130 hours (equivalent to 5 ECTS credits).
There are therefore 85 hours available for class preparation and follow-up work and exam preparation.
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Recommended prerequisites (modules):
BBABW-210 Cost Accounting and Controlling
[updated 29.09.2021]
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Recommended as prerequisite for:
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Module coordinator:
Prof. Dr. Jochen Pilhofer |
Lecturer:
Prof. Dr. Jochen Pilhofer
[updated 29.09.2021]
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Learning outcomes:
After successfully completing this module students will:
- be familiar with the conceptual and legal principles of German accounting law (HGB) and, in this context, have a comprehensive understanding of the link between financial accounts and tax accounts (authoritative principle);
- be familiar with the generally accepted accounting principles (GAAP) as well as the basic concepts regarding the approach, valuation (initial and subsequent valuation) and disclosure in order to be able to apply these methods on practice-related questions;
- be able to describe the most important national accounting standards for selected accounting topics (e. g. inventories, trade receivables, equity capital, provisions, liabilities, deferred income, earnings report, etc.) and of analyzing their effects on the asset, financial and earnings position of annual financial statements prepared in accordance with national accounting standards;
- be familiar with different types of balance sheet policies and discretionary decisions and can apply these to practical questions depending on a management´s objectives;
- be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies.
Submodule: Tax Theory
- Students will be able to name the characteristics and justification for the most important German tax types.
- They will be able to calculate the tax base - depending on the type of tax .
- Students will be able to calculate their personal income tax.
- They will be able to point out differences in the income tax rates of partnerships and corporations and carry out a comparison of effective tax burden.
[updated 01.08.2025]
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Module content:
- Current asset accounting (inventories, receivables, etc.)
- Equity accounting
- Liability accounting (provisions, liabilities)
- Prepaid expenses and deferred income accounting
- Earnings report (cost of sales/total cost method)
- Annex
- Financial report
Taxes:
Submodule: Tax Theory
- General tax theory
- Income tax
- Corporate tax
- Trade tax
- Value added tax
[updated 01.08.2025]
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Teaching methods/Media:
Lecture and tutorial
[updated 01.08.2025]
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Recommended or required reading:
- Baetge et al., Bilanzen, Düsseldorf
- Coenenberg et al., Jahresabschluss und Jahresabschlussanalyse, Landsberg/Lech
- Döring/Buchholz, Buchhaltung und Jahresabschluss, Berlin
- Grefe, Kompakt-Training Bilanzen, Ludwigshafen (Rhein)
- Meyer, Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin
- Schildbach et al., Der handelsrechtliche Jahresabschluss, Sternenfels.
Comments:
- Adler/Düring/Schmaltz, Rechnungslegung und Prüfung der Unternehmen, Stuttgart
- Küting/Weber, Handbuch der Rechnungslegung (Einzelabschluss), Stuttgart
- Berger/Ellrott/Förschle, Beck’scher Bilanzkommentar, München
Submodule: Tax Theory
- Bornhofen, M.: Steuerlehre 2, latest edition.
(Always the latest edition.)
[updated 01.08.2025]
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