Accounting and taxes

Accounting and Taxes suits you if you...

like to deal with new and exciting topics
are interested in tax issues and accounting topics and want to learn how to deal with the relevant legislation
enjoy working in a team and with people
have a certain affinity for numbers and/or IT

The specialisation in Accounting and Taxation will start in a new form in the summer semester 2023 for students who choose the specialisation for the first time. Students who have already chosen the specialisation are not affected.

Future prospects

The future prospects in the fields of accounting, tax and audit can be described as excellent. From generalist freelance work as a tax consultant or auditor to specialised work in the accounting departments of DAX companies and hidden champions, the doors are open to you, even without a professional qualification. Nevertheless, the profession of auditors and tax advisors in particular is urgently looking for young talent - the best prerequisites for achieving responsible and excellently rewarded positions at a young age.

In the Accounting and Taxation major you can expect:

Up-to-date specialist knowledge with 100% practical relevance
Sound training in the important areas of corporate taxation and accounting
Varied guest lectures and excursions
Exciting cases and case studies
Modern teaching and learning methods
Very good career prospects and the opportunity to network with companies and law firms already during your studies (e.g. as an intern, working student or as part of your Bachelor's thesis)

Structure

The specialisation consists of four compulsory modules with 4 SWS and 5 ECTS each. In addition, elective modules are offered in the areas of accounting and corporate taxation. The modules take place alternately in the winter and summer semester.

Accounting and Taxes
Compulsory modules

Corporate Taxation I

Content: Income taxation of companies and entrepreneurs, especially income tax, corporate income tax, trade tax

Winter semester

Company Taxation II

Content: Value Added Tax

Summer semester

Accounting I

Content: Annual financial statements according to the regulations of the German Commercial Code and the Income Tax Act

Winter semester

Accounting II

Content: Accounting according to International Financial Reporting Standards (IFRS) as well as individual and consolidated financial statements according to the regulations of the German Commercial Code (HGB)

Summer semester

Accounting and Taxes
Elective modules

International Tax Law

Content: Income taxation of cross-border situations including the application of double taxation treaties

Summer semester

Working with Datev

Content: in particular financial accounting, annual financial statements, tax returns, support for annual audits, company valuation, tax structuring using software

Winter semester

Descriptions of the modules as well as the examination performance can be found in the current module handbook (German).