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Bachelor's Programmes

Bachelor's programme in Business Administration (as of winter semester 2017/18)

0170d_k150
Studien- und Prüfungsordnung
Erste Ordnung zur Änderung der Studien- und Prüfungsordnung close

  • Grundlagen interner Unternehmensrechung (Fundamentals of Managerial Accounting)

    0170dA1.3

    learning objectives:
     Students gain basic knowledge about annual financial statements and accounting. They gain an understanding of tasks and techniques relevant to accounting and double-entry bookkeeping. They learn how to enter business transactions in accounting records and how to solve simple accounting problems. This module qualifies students to enroll in subsequent modules (in particular, “Accounting and Taxation,” “International and National Corporate Disclosure,” as well as “Group Accounting and Business Valuation”).

    course content:
     Basic concepts and principles of managerial accounting, types of costs, cost centers, cost-unit accounting, introduction to other selected areas such as cost management, activity-based costing, customer-based accounting, operations accounting, decision-making calculations.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10110101 Lecture
      Fundamentals of Managerial Accounting (V) (Jochen Bigus)
      Schedule: Mo 12:00-14:00 (Class starts on: 2025-04-14)
      Location: HFB/D Hörsaal (Garystr. 35-37)
    • 10110102 Practice seminar
      Fundamentals of Managerial Accounting (Ü) (Florian Dreyer, Tutor*innen)
      Schedule: Di 08:00-10:00, Di 10:00-12:00, Di 12:00-14:00, Mi 10:00-12:00, Mi 12:00-14:00, Mi 14:00-16:00, Do 12:00-14:00, Do 14:00-16:00, Do 16:00-18:00, Fr 10:00-12:00, Fr 12:00-14:00, zusätzliche Termine siehe LV-Details (Class starts on: 2025-04-15)
      Location: Di Hs 104a Hörsaal (Garystr. 21), Mi Hs 104a Hörsaal (Garystr. 21), Mi Hs 107 Hörsaal (Garystr. 21), Do Hs 104a Hörsaal (Garystr. 21), Do Hs 108a Hörsaal (Garystr. 21), Fr Hs 107 Hörsaal (Garystr. 21)

  • Investition und Finanzierung (Investment and Corporate Finance)

    0170dA1.5

    learning objectives:
     Learning objectives: Students learn to be aware that individual’s actions in corporate finance are evaluated in terms of generating income, while other factors that influence behavior in businesses mostly go ignored. They gain basic skills and knowledge in financial mathematics and learn which tools to use when making decisions about investments and financing measures. When applying the tools they learned about, students take into account the fact that decisions are usually long term and that it cannot be taken for granted (especially with financing decisions) that all parties are equally well informed. In addition to learning how to incorporate risk considerations into decision-making, the students also come to understand that the effects of taxes should not be ignored when making finance decisions.

    course content:
     Net present value and internal interest rate, investment decisions under certainty, investment decisions under uncertainty, traditional forms of financing, capital structure policy and dividend policy, risk management with futures trading

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10110401 Lecture
      Investment and Corporate Finance (V) (András Löffler)
      Schedule: Fr 10:00-12:00 (Class starts on: 2025-04-25)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10110402 Practice seminar
      Investment and Corporate Finance (Ü) (András Löffler, Viviane Throl)
      Schedule: Di 12:00-14:00, Di 14:00-16:00, Do 14:00-16:00 (Class starts on: 2025-04-15)
      Location: Di Hs 108 Hörsaal (Garystr. 21), Do Raum 211B (Vant-Hoff-Str. 6)

  • Year-End Accounting and Taxes

    0170dA1.6

    learning objectives:
     Students gain basic knowledge about individual financial statements in accordance with commercial law. They learn to solve simple accounting problems independently and are able to solve more complex problems (medium complexity) with guidance. They acquire a fundamental understanding of financial statement analysis and policy and are familiar with the specifics of how to generate group financial statements and IFRS financial statements. They gain an overview of the main types of taxes in the German tax system and learn how to gauge the effects of taxes on business decisions.

    course content:
     Annual financial statements: fundamentals, individual financial statements in accordance with commercial law, overview of group accounting and IFRS accounting, introduction to financial statement analysis and policy. Taxation: principles and concepts of taxation for business administration, overview of the main types of taxes: income tax, corporate tax, trade tax, turnover tax, impact of taxation on certain economic decisions, taxation of international business relations.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10110501 Lecture
      Accounting and Taxation (V) (Jochen Hundsdoerfer)
      Schedule: Mo 10:00-12:00 (Class starts on: 2025-04-14)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10110502 Practice seminar
      Accounting and Taxation (Ü) (Tutor*innen)
      Schedule: Mo 14:00-16:00, Mo 16:00-18:00, Di 08:00-10:00, Di 14:00-16:00, Do 14:00-16:00, Do 16:00-20:00 (Class starts on: 2025-04-14)
      Location: Mo Hs 101 Hörsaal (Garystr. 21), Di Hs 108 Hörsaal (Garystr. 21), Mi Hs 101 Hörsaal (Garystr. 21), Do Hs 104 Hörsaal (Garystr. 21), Do Hs 104a Hörsaal (Garystr. 21), Do Raum 102A (Vant-Hoff-Str. 6)

  • Einführung in die Statistik (Introduction to Statistics)

    0171cA1.5

    learning objectives:
     Students gain basic knowledge of information reduction when dealing with one-dimensional and multidimensional data on different measurement levels (“descriptive statistics”). Students also learn how to use the tools of probability theory to deal with the randomness of statistical information. Based on the concept of probability, students learn to derive the concept of random variables. In addition to learning about basic concepts and definitions, students also learn how to describe important distribution models. Students also use software to display central statistical concepts, such as the dispersion of results within a distribution model. They learn to process simple statistical analyses themselves using a computer. The module integrates intercultural and international diversity as a cross-sectional topic that students should be aware of when it comes to research methods and evaluations.

    course content:
     One-dimensional and multidimensional empirical distribution, principles of probability theory, random variables, ratios and indices, discrete distribution models.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10120401 Lecture
      Introduction to Statistics (V) (Ulrich Schneider)
      Schedule: Mo 14:00-16:00 (Class starts on: 2025-04-14)
      Location: HFB/A Hörsaal (Garystr. 35-37)
    • 10120402 Practice seminar
      Introduction to Statistics (Ü) (Ulrich Schneider)
      Schedule: Mi 14:00-16:00 (Class starts on: 2025-04-16)
      Location: HFB/A Hörsaal (Garystr. 35-37)
    • 10120405 Tutorial
      Introduction to Statistics (T) (Tutor*innen)
      Schedule: Di 10:00-12:00, Mi 10:00-12:00, Do 12:00-14:00, Fr 10:00-12:00 (Class starts on: 2025-04-15)
      Location: Di HFB/D Hörsaal (Garystr. 35-37), Mi HFB/D Hörsaal (Garystr. 35-37), Mi Hs 105 Hörsaal (Garystr. 21), Do Hs 105 Hörsaal (Garystr. 21), Fr HFB/C Hörsaal (Garystr. 35-37), Fr Hs 105 Hörsaal (Garystr. 21)

  • Grundlagen der Mikroökonomie (Fundamentals of Microeconomics)

    0171cA1.2

    learning objectives:
     Students gain an understanding of microeconomic concepts and their principles. With guidance, students learn to solve practical problems by applying the knowledge they gain in order to analyze microeconomic issues related to budgeting and business decisions. In addition, they learn to describe the interactions between suppliers and demanders in markets, to examine market efficiency, as well as describe to what extent state intervention to avoid market failure is justified. The module will continuously be augmented with integrated gender and diversity elements, which are aimed at preparing students for real-life professional experiences where diversity plays an ever more important role in businesses and organizational structures.

    course content:
     Consumption theory and budgeting decisions, production theory and business decisions, market equilibrium in complete and incomplete markets, game theory concepts, general equilibrium theory

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10120101 Lecture
      Microeconomics I (V) (Anja Prummer, Peter Mohr)
      Schedule: Di 14:00-16:00 (Class starts on: 2025-04-15)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120102 Practice seminar
      Microeconomics I (Ü) (Lennart Jarmolinski, Tutor*innen)
      Schedule: Mo 12:00-14:00, Mo 14:00-16:00, Mo 16:00-18:00, Di 10:00-12:00, Di 12:00-14:00, Di 16:00-18:00, Do 12:00-14:00, Do 16:00-18:00, Fr 12:00-14:00 (Class starts on: 2025-04-14)
      Location: Mo HFB/B Hörsaal (Garystr. 35-37), Mo Hs 103 Hörsaal (Garystr. 21), Mo Hs 107 Hörsaal (Garystr. 21), Di Hs 104 Hörsaal (Garystr. 21), Di Hs 107 Hörsaal (Garystr. 21), Di Hs 108 Hörsaal (Garystr. 21), Do HFB/C Hörsaal (Garystr. 35-37), Do Hs 104 Hörsa...

  • Privatrecht (Private Law)

    0171cA1.12

    learning objectives:
     Students learn the basic structure of civil property rights, i.e. property rights and their content, what they protect, and how they are acquired, as well as rights to third-party services (contract). They also become familiar with the normative justification of property rights as an order of equal freedom. They learn to solve cases based on legal texts.

    course content:
     Role of private law in the legal system; rights to third-party services: Content of the law, cancellation and damages in the event of default (including warranty law), principles of contract acquisition; presentation of the most important types of contracts; rights to property: Content of the law, compensation in cases of culpable damage, principles of property acquisition; retention of title and collateral security; unjust enrichment claims; glimpse at company law and intellectual property rights.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10120801 Lecture
      Private Law (V) (Florian Rödl)
      Schedule: Do 09:00-12:00 (Class starts on: 2025-04-17)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120802 Practice seminar
      Private Law (Ü) (N.N.)
      Schedule: Di 14:00-16:00, Di 16:00-18:00, Do 14:00-16:00, Do 16:00-18:00 (Class starts on: 2025-06-03)
      Location: Di Hs 105 Hörsaal (Garystr. 21), Do Hs 101 Hörsaal (Garystr. 21)

  • Handels- und Gesellschaftsrecht (Commercial Law and Corporate Law)

    0171cB3.4

    learning objectives:
     Students gain an overview of the special rules for merchants stipulated by the German Commercial Code (HGB) and the typical issues involved. Participants learn how to identify and interpret the structures of corporate law. Based on examples, they learn how to prepare solutions for cases involving commercial and corporate law issues and can formulate arguments to defend the solutions.

    course content:
     Fundamentals of commercial and company law, description of the term "merchant", the company, publicity of the commercial register, merchant representation in legal transactions, contract types in the HGB (commercial purchases, commission), partnership law (BGB-Gesellschaft, OHG, KG), norms of the German civil code (BGB) and the HGB, overview of laws governing stock corporations (AG, GmbH).

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Corporate Governance and Corporate Social Responsibility

    0170dB1.2

    learning objectives:
     Students gain basic knowledge of the parameters and courses of action in corporate governance and corporate social responsibility (CSR). They learn about current issues and theoretical approaches in corporate governance (CG) research as well as new approaches being developed in CSR. Students develop their ability to interpret cases involving business practices and questions of regulation with respect to CG or CSR based on the application of theoretical approaches and concepts. They also learn to develop courses of action for specific cases and critically evaluate them. Through research-oriented teaching, students learn how to develop a social science research question on a given topic. They also learn how to debate theories and concepts as well as how to assess the significance of both theoretical, conceptual research as well as empirical studies.

    course content:
     CG and CSR theories (e.g. agency theory, stakeholder theory, institutionalist approaches); ownership structures; the influence of shareholders on corporate policy; the role of executive and supervisory boards and non-executive directors; executive board remuneration; the market for corporate governance; democratic decision-making and employee participation; conflicts of interest and gatekeeper failure; regulation and self-regulation (e.g. codes); international comparison of CG structures and CSR with regard to social and political processes of governance in multinational companies.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Organisation: Structures and processes (Organisation: Structures and Processes)

    0170dB1.4

    learning objectives:
     Students learn to classify different institutional frameworks in which multinational companies operate economically and understand the unique qualities of individual national forms of economic organization and corporate governance. They learn to identify comparative advantages that certain economic activities have in different national contexts as well as the difficulties involved in the internationalization of certain activities. They learn to describe multinational corporations in terms of organization forms and become familiar with the different challenges associated with, on the one end, the local adaptation of their activities and, on the other, the global integration of them. They learn to apply their knowledge of these issues to questions of personnel management in an international context and question of international strategic management. They learn to critically assess the actions of multinational corporations and the implications of their activities in home and host countries. Through research-oriented teaching, students learn how to develop a social science research question on a given topic. They also learn how to debate theories and concepts as well as how to assess the significance of both theoretical, conceptual research as well as empirical studies.

    course content:
     Topics include: formal and informal institutions from an international comparative perspective; theories on comparative advantages of institutions; labor relations systems; corporate governance systems; professional/vocation training and innovation systems; the role of the state; globalization; emerging markets; foreign direct investment; organizational forms of multinational companies; global supply chains; internationalization theories; market entry and market cultivation strategies; personnel management in multinational companies. The study and analysis of the various topics will focus on specific countries in Asia (Japan, China), Europe (Germany, UK), and America (USA).

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every second Semester

    close

  • Academic Approaches and Methods in Management

    0170dB1.7

    learning objectives:
     Students become familiar with current research topics in business administration related to the areas of specialization “strategy and cooperation” as well as “organization and personnel” and can appraise them critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     The critical appraisal of research results requires that seminar participants have already been made familiar with the most significant basics of scientific/academic work. The following are some prominent aspects of the module’s content: Theory and rationale for selecting a specific theory; the relationship between theory and empirics; ways of collecting and analyzing data (qualitative and quantitative); scientific argumentation and documentation; planning a research project.

    types of course units / workload per unit / obligatory or optional participation
     Seminar / 3 SWS / Teilnahmepflicht

    test
     Seminararbeit (ca. 10 bis 15 Seiten) mit Präsentation und Aussprache (insgesamt ca. 30 Minuten)

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Determination of Taxable Income and Taxation of Different Legal Structures

    0170dB10.2

    learning objectives:
     Students gain in-depth knowledge on how national and international profit and income taxes are determined as well as on taxation of the different legal structures. Students learn how to work on moderately difficult tax cases independently and on more complex cases with guidance. This includes cases involving balancing taxes, determining profits in business partnerships, as well as income tax and corporate tax assessments.

    course content:
     Determining taxable profits, Balancing taxes, Determining and allocating income in business partnerships, International transfer pricing taxation of legal forms, Individual companies versus stock corporations, Mixed forms

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Advanced Business Tax Planning

    0170dB10.3

    learning objectives:
     Students gain in-depth knowledge on tax effects and tax planning. They learn to solve moderately complex tax planning problems on their own.

    course content:

    • Tools of tax planning
    • The concept of tax effects
    • Tax effects on business administration decisions (especially in the area of investment and finance


    types of course units / workload per unit / obligatory or optional participation
     Vertiefungsvorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 min.)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • VAT and Other Transaction Taxes

    0170dB10.4

    learning objectives:
     Students gain in-depth professional knowledge about VAT and basic knowledge of other transaction taxes. They learn how to solve simple problems concerning VAT declarations and planning on their own and can solve moderately complex problems with guidance.

    course content:
     VAT: Fundamentals, taxability, tax liability and tax exemptions, sales tax options, special cases, handling cross-border services. Other transaction taxes: Land acquisition tax, insurance tax.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10113008 Advanced Lecture Course
      VAT and other Transaction Taxes (V) (Jochen Hundsdoerfer, Fabian Hammler)
      Schedule: Mi 08:00-10:00, zusätzliche Termine siehe LV-Details (Class starts on: 2025-04-16)
      Location: Mi Hs 108a Hörsaal (Garystr. 21), Fr Hs 108 Hörsaal (Garystr. 21)
    • 10113026 Methods Tutorial
      VAT and other Transaction Taxes (Ü) (Fabian Hammler)
      Schedule: Mi 10:00-12:00 (Class starts on: 2025-04-16)
      Location: Hs 108a Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Business-Related Taxation

    0170dB10.6

    learning objectives:
     Students become familiar with research methods in the field of business administration taxation. They also learn how to evaluate the different methods’ applicability. The module gives them the formal and methodological training necessary to complete a Bachelor’s thesis in the fields mentioned above.

    course content:
     Reviewing the research literature, formal components of a scientific paper, project planning including topic search, work methods for scientific papers based on a logical-deductive, analytical, or empirical approach, which also include problems related to tax law. Justifying choices for a specific research design, the relationship between theory empirics and tax law, presentation and critical appraisal of selected research results.

    types of course units / workload per unit / obligatory or optional participation
     Seminar / 2 SWS / Teilnahmepflicht

    test
     Seminararbeit (ca. 10 bis 15 Seiten) mit eigenständigem mündlichem Beitrag (ca. 30 Minuten)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Unternehmensbewertung und Steuern (Business Valuation and Taxation)

    0170dB7.6

    learning objectives:
     Students learn the basics of neo-classic business valuation and come to understand that net present value calculation is the basis of every valuation. Students gain knowledge about classifying abstract types of taxes and about how to calculate the different taxes into the net present value. In addition, students learn about instances of uncertain cash flow and gain an overview of discounted cash flow methods.

    course content:
     Standard model of income tax, tax paradox, investment-neutral taxes, discounted cash flow method.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10112708 Advanced Lecture Course
      Business Valuation and Taxation (V) (András Löffler)
      Schedule: Do 10:00-12:00 (Class starts on: 2025-04-17)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10112726 Methods Tutorial
      Business Valuation and Taxation (Ü) (András Löffler, Stefan Steins)
      Schedule: Do 12:00-14:00 (Class starts on: 2025-04-17)
      Location: Do 013 Seminarraum UG (Thielallee 73), Do 315 Besprechungsraum (Garystr. 21), Do Raum 102A (Vant-Hoff-Str. 6)

  • Decision Support Systems

    0170dB6.1

    learning objectives:
     Students become familiar with methods and models of applied optimization and learn about the most important technologies related to computer-based decision support from a business information systems perspective. They gain skills to model and analyze complex decision situations in companies and organizations and can then select and apply appropriate modeling techniques or problem-solving methods. They also learn to use software to analyze and solve problems in the models they develop.

    course content:
     After an overview of common methods of quantitative decision support (optimization, simulation, business intelligence), students receive an introduction to the basic principles of modeling operational decision situations with the help of mathematical optimization. Modeling techniques are immediately applied to practical examples and solved with the help of optimization software. The second half of the course introduces the tools and models of data mining and business intelligence. The material covered in the course will be put to the test in the tutorial, and its application in operational practice will be illustrated using case studies.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10111308 Advanced Lecture Course
      Decision Support Systems (V) (Natalia Kliewer)
      Schedule: Mi 14:00-16:00 (Class starts on: 2025-04-16)
      Location: Hs 108 Hörsaal (Garystr. 21)
    • 10111304 PC-based Seminar
      Decision Support Systems (S) (Robert Janus)
      Schedule: Mi 16:00-18:00 (Class starts on: 2025-04-16)
      Location: Mi Hs 103 Hörsaal (Garystr. 21), Mi K 006a PC Pool 1 (Garystr. 21)

  • Einführung in die Ökonometrie (Introduction to Econometrics)

    0171cB2.1

    learning objectives:
     Students learn to quantify and verify economic behavioral equations using statistical methods and observational data. They learn to describe and apply the basic methods of regression analysis including testing parameters. Through a trained understanding of econometric models, they can also identify the effects of deviating or violating models on estimates and regression parameter tests and develop appropriate strategic solutions. By including a practical computational exercise, students learn to perform regression analyses by themselves and interpret the results appropriately. Another important objective is to use student diversity as a resource and make a conscious effort to include it in the students’ daily life.

    course content:
     Fundamental methods of econometrics, for example: The classical linear regression model, parameter estimation with the least squares method, confidence ranges and parameter tests, modeling structural breaks and season, heteroscedasticity, and autocorrelation of residuals.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10121201 Lecture
      Introduction to Econometrics (V) (Dieter Nautz)
      Schedule: Mo 10:00-12:00 (Class starts on: 2025-04-14)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10121226 Methods Tutorial
      Introduction to Econometrics (Ü1) (Michael Tran Xuan)
      Schedule: Mo 14:00-16:00 (Class starts on: 2025-04-14)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10121202 Practice seminar
      Introduction to Econometrics (Ü2) (Tutor*innen)
      Schedule: Di 12:00-14:00, Di 14:00-16:00, Mi 12:00-14:00, Mi 14:00-16:00 (Class starts on: 2025-04-15)
      Location: Mi K 006b PC-Pool 2 (Garystr. 21), Do K 006b PC-Pool 2 (Garystr. 21)

  • Marketingplanung (Marketing Planning)

    0170dB5.2

    learning objectives:
     Students become acquainted with and understand the fundamental elements of marketing planning and how they relate to one another, as well as the market research methods and management control systems used in planning. They also learn to apply the concepts they get to know to practical problems. They learn how to classify the tools and analytical instruments used in marketing and how they relate to marketing planning. They can then apply this knowledge to specific case studies.

    course content:
     Basic information on marketing planning, basic methods of market research, market-oriented business planning, market-oriented business unit planning, marketing-mix planning, implementation and monitoring

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every second semester

    close
    • 10111101 Lecture
      Marketing Planning (V) (Sascha Raithel)
      Schedule: Mo 16:00-18:00 (Class starts on: 2025-04-14)
      Location: Hs 107 Hörsaal (Garystr. 21)
    • 10111102 Practice seminar
      Marketing Planning (Ü) (Jan von Schlieben-Troschke, Catalina Wache)
      Schedule: Do 14:00-16:00, Do 16:00-18:00 (Class starts on: 2025-04-17)
      Location: Hs 106 Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Marketing

    0170dB5.4

    learning objectives:
     Students learn about current research in business administration in the field of “marketing.” They also learn how to interpret and assess the research critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     The critical appraisal of research results requires that seminar participants have already been made familiar with the most significant basics of scientific/academic work. The following are some prominent aspects of the module’s content: Theory and rationale for selecting a specific theory; the relationship between theory and empiricism; ways of collecting and analyzing data (qualitative and quantitative); scientific argumentation and documentation; planning a research project.

    teaching methods / hours of attendance (contact hours per week) / forms of active participation
     Seminar / 3 SWS / Teilnahme erforderlich

    module assessment:
     Seminararbeit (ca. 10 bis 15 Seiten) mit Präsentation und Aussprache (insgesamt ca. 30 Minuten)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10113911 Seminar
      Product Recall Management (S) (Sascha Raithel, Jan von Schlieben-Troschke, Setareh Heidari)
      Schedule: Termine siehe LV-Details (Class starts on: 2025-04-23)
      Location: Mi 202 Sitzungsraum / Kaminzimmer (Boltzmannstr. 16-20), Mi Hs 102 Hörsaal (Garystr. 21), Mi Online - zeitABhängig
    • 10114811 Seminar
      Academic Concepts and Methods in Marketing (S) (Andreas Eggert, Florian Völkl)
      Schedule: Termine siehe LV-Details (Class starts on: 2025-04-23)
      Location: Raum 102A (Vant-Hoff-Str. 6)

  • Informationsmanagement (Information Management)

    0170dB6.2

    learning objectives:
     Students gain knowledge and skills regarding the design and use of modern information and communication systems as well as the possible uses of application systems. They learn how to choose from the appropriate design approaches and the information management strategies that they been taught for a specific problem, apply them towards a solution, and reflect on the results.

    course content:
     The scope of information management extends to all areas of leadership responsibilities in a company with respect to the media-supported information and communications systems used therein. As a management task, it is intended to support efficient and effective information processing in a targeted manner. The module includes an explanation of the main goals and responsibilities of information management, an examination of suitable methods of operational and strategic information management, as well as a look at computer-based information and communication systems as objects of design. Building on this, students will deal with current topics such as business process management, information and knowledge management in Enterprise 2.0 and IT consulting.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10111708 Advanced Lecture Course
      Information Management (Martin Gersch)
      Schedule: Di 12:00-14:00 (Class starts on: 2025-04-15)
      Location: Hs 106 Hörsaal (Garystr. 21)
    • 10111704 PC-based Seminar
      Information Management (S) (Tim Kilgus, Nina Sophie Schlömer)
      Schedule: Di 16:00-18:00 (Class starts on: 2025-04-15)
      Location: Hs 102 Hörsaal (Garystr. 21)

  • Systementwicklung (Development of Information Systems)

    0170dB6.3

    learning objectives:
     Students learn how to analyze user requirements for an IT user system and can transfer them into a specifications sheet. They learn how to draft a suitable system through teamwork based on a specifications sheet and how to implement it using a development system in a software system. Students become familiar with modern development methods and tools.

    course content:
     The lecture covers the basic techniques of object-oriented programming, which are dealt with in more detail in the accompanying tutorial through small programming tasks. Students additionally work on the basic concepts and theories of software technology, specifically object-oriented programming, classes, objects, and modularization. Subsequently, the module deals with fundamental aspects of how application systems are developed systematically, for example, phase schemes, prototyping, methods of identifying and documenting systems and processes, system design, object design, as well as IT project management tools and related software technology issues. An accompanying computer-based seminar gives students the opportunity to work on a project in small groups creating an application system. The individual groups are responsible for implementing the software modules established in the system design and combining them to form a complete system. Module integration is the main focus here, but it is considered within the context of changing technological developments.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Academic Approaches and Methods in Business Information Systems

    0170dB6.6

    learning objectives:
     Students learn about current research in business administration in the field of “business information systems.” They also learn how to interpret and assess the research critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     Reviewing the research literature, formal components of a scientific paper, project planning including topic search, work methods for scientific papers based on a logical-deductive, analytical, or empirical approach, justifying choices for a specific research design, the relationship between theory and empirics, presentation and critical appraisal of selected research results.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Controlling (Managerial Accounting)

    0170dB7.1

    learning objectives:
     Students gain knowledge about controlling to prepare them for the professional world. In particular, they learn about the essential tools of cost control and cost management and about important calculations in decision-making and coordination. Students learn how to present and evaluate independently the goals, methods, and advantages and disadvantages of various tools used for controlling.

    course content:
     Controlling basics. Cost control and cost management: deviation analysis, activity-based costing, target costing. Life-cycle costing, decision accounting: Contribution margins, limit pricing, break-even analysis, outsourcing. Coordination accounting: Budgeting, performance measurements, transfer pricing.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10112408 Advanced Lecture Course
      Managerial Accounting (V) (Jochen Bigus)
      Schedule: Mo 14:00-16:00 (Class starts on: 2025-04-14)
      Location: Hs 104 Hörsaal (Garystr. 21)
    • 10112426 Methods Tutorial
      Managerial Accounting (Ü) (Jovana Radenkovic)
      Schedule: Di 10:00-12:00, Mi 10:00-12:00 (Class starts on: 2025-04-15)
      Location: Hs 104 Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Managerial Accounting

    0170dB7.10

    Qualifikationsziele:
     Die Studierenden kennen ausgewählte Methoden der betriebswirtschaftlichen Forschung im Vertiefungsgebiet „Controlling“ und können deren Einsatzmöglichkeiten beurteilen. Zu ausgewählten Fragestellungen können die Studierenden die relevanten Probleme identifizieren, analysieren und bewerten. Die Studierendenkönnen sich selbstständig neues Wissen und Können aneignen. Die gewonnenen Ergebnisse werden angemessen schriftlich dargelegt und in einer Präsentation verteidigt. Sie sind formal und methodisch auf die Erstellung einer Bachelorarbeit in den zuvor genannten Bereichen vorbereitet.

    Inhalte:
     Behandelt werden ausgewählte Themengebiete aus dem Bereich Unternehmensrechnung und Controlling (z. B. Anreiz- und Steuerungsprobleme bei Unternehmen, Geschäftsbereichen und Mitarbeitern). Literaturrecherche, formale Erstellung einer wissenschaftlichen Arbeit, Planung des Projektes einschließlich Themensuche, Methodik der Bearbeitung bei Erstellung einer logisch-deduktiv, analytisch oder empirisch angelegten wissenschaftlichen Arbeit, Begründung für die Wahl eines bestimmten Forschungsdesigns, Verhältnis von Theorie und Empirie, Darstellung von ausgewählten Forschungsergebnissen nebst kritischer Würdigung.

    Veranstaltungssprache
     Deutsch/Englisch

    Arbeitszeitaufwand
     180 Stunden (6 LP)

    Dauer des Moduls / Häufigkeit des Angebots
    ein Semester / unregelmäßig

    close

  • Special Topics in Managerial Accounting

    0170dB7.2

    learning objectives:
     Students learn about the research methods of the subject preferably from a theoretical and/or methodical perspective with regard to selected topics from the subdisciplines of corporate accounting and/or controlling . They learn how to rigorously work out problems of medium complexity and provide rationale for their decisions. They learn to formulate the reasoning behind their results and critically appraise them.

    course content:
     The module covers special topics from the fields of managerial accounting and controlling. In addition, current issues discussed in relevant scientific publications will be discussed along with typical problems that arise.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Group Accounting and Business Evaluation

    0170dB7.7

    learning objectives:
     Group accounting: Students gain the basic knowledge and skills needed to analyze and evaluate problems in group accounting, focusing on the consolidation process from the requirement to prepare financial statements and determining the scope of consolidation to the implementation of the individual consolidation measures. After completing the module, students are able to solve selected central problems in group accounting and systematically develop problem-solving methods for new issues that arise. Business Valuation: Students gain the basic knowledge and skills needed to analyze and evaluate problems in business valuation, focusing on the valuation and pricing processes involved in business valuation as well as the relevant theoretical models (e.g. CAPM, WACC method). They gain an understanding of the importance of auditors and auditors’ statements as well as typical occasions for professional audits. After completing the modules, students are able to independently develop solutions to problems in business valuation and pricing and can evaluate the solutions.

    course content:
     Group accounting, in particular the basic principles, requirement to prepare financial statements, determining the scope of consolidation, full consolidation, inclusion of associated companies and joint ventures, consolidation measures, attachments to consolidated financial statements, and group annual report. The module covers group accounting in accordance with HGB and IFRS. Business valuation, in particular basic principles and problem areas, valuation and pricing processes, principles of the profession, legal frameworks and special issues.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10100501 Lecture
      Group Accounting (V 1) (Volker Specht)
      Schedule: Mo 16:00-20:00 (Class starts on: 2025-04-28)
      Location: Hs 108 Hörsaal (Garystr. 21)
    • 10100508 Advanced Lecture Course
      Company Evaluation (V 2) (Klaus Ruhnke)
      Schedule: Di 16:00-18:00 (Class starts on: 2025-04-15)
      Location: Hs 108 Hörsaal (Garystr. 21)

  • Advanced Research in Finance

    0170dB8.3

    learning objectives:
    The students are familiar with selected subject areas from the sub-areas of the Investment and financing the research methods of the subject preferably from a theoretical and/or or methodological perspective. You can derive problems of medium complexity in a methodically rigorous manner justify. The results obtained can be justified and critically assessed.

    course content:
    Selected subject areas of investment and financing are discussed. Current ones should also be included questions that arise in the relevant scientific literature and those that typically arise Problems are addressed.

    language of instruction:
    German / English

    workload
    180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Application-oriented Topics in Finance

    0170dB8.4

    learning objectives:
    The students master approaches to the subject from an application-oriented perspective Perspective. You have professional skills. You can acquire knowledge on a case-by-case basis apply and interpret appropriately. Problems of medium complexity can be particularly difficult Taking into account the problems encountered in professional practice are recognized and analyzed by the students. You are able to find solutions that are both theoretical and justified from a practical point of view. The students are able to develop strategies for action and to convey or communicate results in an appropriate and scientifically justified manner.

    course content:
    Selected practical topics of financing and investment are discussed. This should also be the case Current questions that arise in professional practice and problems that typically arise be addressed.

    language of instruction:
    German / English

    workload
    180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Academic Approaches and Methods in Financial Accounting and Auditing

    0170dB9.11

    Qualifikationsziele:
     Die Studierenden kennen ausgewählte Methoden der Forschung im Bereich Unternehmensrechnung (vorzugsweise der externen Unternehmensrechnung) und Wirtschaftsprüfung und können deren Einsatzmöglichkeiten beurteilen. Sie sind formal und methodisch auf die Erstellung einer Bachelorarbeit in den zuvor genannten Bereichen vorbereitet.

    Inhalte:
     Literaturrecherche, formale Erstellung einer wissenschaftlichen Arbeit, Planung des Projektes einschließlich Themeneingrenzung, Methodik der Bearbeitung bei Erstellung einer logisch-deduktiv, analytisch oder empirisch angelegten wissenschaftlichen Arbeit, die auch Fragestellungen an der Schnittstelle zum normativen Rahmen (vorzugsweise deutsches Bilanz- und Prüfungsrecht, internationale Rechnungslegungs- und Prüfungsnormen) beinhalten kann. Begründung für die Wahl eines bestimmten Forschungsdesigns, Verhältnis von Theorie, Empirie und normativem Rahmen, Darstellung von ausgewählten Forschungsergebnissen nebst kritischer Würdigung.

    Veranstaltungssprache
     Deutsch/Englisch

    Arbeitszeitaufwand
     180 Stunden (6 LP)

    Dauer des Moduls / Häufigkeit des Angebots
    ein Semester / unregelmäßig

    close

  • Special Topics in Accounting and Auditing

    0170dB9.3

    learning objectives:
     Students learn about the research methods of the subject preferably from a theoretical and/or methodical perspective with regard to selected topics from the subdisciplines of accounting and/or auditing. They learn how to rigorously work out problems of medium complexity and provide rationale for their decisions. They learn to formulate the reasoning behind their results and critically appraise them.

    course content:
     The module covers special topics from the field of managerial accounting and auditing. In addition, current issues discussed in relevant scientific publications will be discussed along with typical problems that arise.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Modules w/o courses in this semester

    35 Modules
    • Introduction to Business Administration 0170dA1.1
    • Grundlagen externer Unternehmensrechung (Fundamentals of Financial Accounting) 0170dA1.2
    • Grundlagen des Marketings (Fundamentals of Marketing) 0170dA1.4
    • Supply and Operations Management (Supply and Operations Management) 0170dA1.7
    • Strategisches Management (Strategic Management) 0170dA1.8
    • Fundamentals of Employment Relations 0170dA1.9
    • Introduction to Business Informatics 0170dA2.3
    • Mathematics (for Students of Business and Economics) 0171cA1.4
    • Einführung in die Volkswirtschaftslehre (Introduction to Economics) 0171cA1.1
    • Öffentliches Recht (Public Law) 0171cA1.11
    • Arbeitsrecht (Labor Law) 0171cB3.3
    • Unternehmenskooperation (Business Cooperation) 0170dB1.1
    • International Management (International Management) 0170dB1.3
    • Project Management 0170dB1.5
    • Schließende Statistik (Inferential Statistics) 0171cA1.6
    • National and International Business Taxation 0170dB10.1
    • Staat und Allokation (Government and Allocation) 0171cB3.8
    • Special Topics in Business and Economics 0170dB11.6
    • Grundlagen der Makroökonomie (Fundamentals of Macroeconomics) 0171cA1.3
    • Mikroökonomie (Microeconomics) 0171cB1.7
    • Makroökonomie (Macroeconomics) 0171cB1.8
    • Wirtschaftspolitik (Economic Policy) 0171cB3.10
    • Statistische Modellierung (Statistical Modeling) 0171cB2.2
    • Introduction to Time-Series Analysis 0171cB2.3
    • Sampling Methods 0171cB2.5
    • Fundamentals of Innovation Management 0170dB2.3
    • BusinessplanLab 0170dB4.3
    • Business- und Dienstleistungsmarketing (Business and Service Marketing) 0170dB5.1
    • Net Economy - International Business Case Study 0170dB6.4
    • Business Information Systems: Selected Topics 0170dB6.5
    • Applied Topics in Managerial Accounting 0170dB7.3
    • International and National Corporate Disclosure 0170dB7.4
    • Entscheidungstheorie (Decision Theory) 0170dB7.5
    • Academic Approaches and Methods in Finance, Accounting, and Taxation 0170dB7.9
    • Applied Topics in Accounting and Auditing 0170dB9.4
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