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Master's programmes

Finance, Accounting, and Taxation

0334f_MA120
Studien- und Prüfungsordnung
Erste Ordnung zur Änderung der Studien- und Prüfungsordnung

  • International Financial Reporting

    0334fA1.1

  • Performance Measurement and Incentives

    0334fA1.2

  • Tax Effects

    0334fA1.3

  • Research Methods in FACTS

    0334fA1.4

  • Valuation of Derivatives

    0334fA1.5

  • Government and Allocation

    0171dA1.4

    learning objectives:
     Students learn the theoretical principles of allocation in finance and gain a fundamental understanding of the role of the state in the market. They also learn how to apply relevant concepts from welfare theory and other theoretical instruments and use them as interpretive tools. With the knowledge they gain, participants can assess and evaluate abstract questions of resource allocation.

    course content:
     Normative justification for state interventions in the use of economic resources; market failure theory; positive analysis of state interventions controlling the use of resources; basic outline of group decision-making theory.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

  • Microeconomic Analysis

    0258eA1.1

    learning objectives:
     Students possess in-depth methodological and content-related knowledge of the fundamentals of microeconomics. They know complex and new approaches and are familiar with their application. They have an intuitive understanding of microeconomic relationships and can recognize and make limitations and extensions of the approaches presented.

    course content:
     Complex approaches to microeconomics, such as decision theory of the household and the firm, general equilibrium analysis, main theorems of welfare theory, partial equilibrium analysis, incomplete competition, game theory.

    language of instruction:
     English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every other semester

  • Economics of the Welfare State

    0353cA1.2

    learning objectives:
     Students will be familiar with advanced approaches to modern public economics and economics of the “second-best”. They are able to apply formal models in these fields. Thus, they are able to independently analyze current fundamental problems of the welfare state and can assess the economic role of the central institutions of the welfare state.

    course content:
     Methodological and substantive foundations of the economics of the welfare state, such as the insurance function of the welfare state, market failure in insurance, state protection of work income, redistribution through income taxation, public provision of private goods, poverty reduction.

    language of instruction:
     English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every other semester

    • 10173301 Lecture
      Economics of the Welfare State (V) (Pranvera Shehaj)
      Schedule: Mi 10:00-12:00, zusätzliche Termine siehe LV-Details (Class starts on: 2025-10-15)
      Location: Hs 107 Hörsaal (Garystr. 21)
    • 10173302 Practice seminar
      Economics of the Welfare State (Ü) (Svenja Miltner)
      Schedule: Do 16:00-18:00 (Class starts on: 2025-10-16)
      Location: Hs 107 Hörsaal (Garystr. 21)

  • Corporate Law

    0334fA3.1
    • 0953321 Lecture
      Company Law (Andreas Engert)
      Schedule: Di 08:30-10:00, Do 18:00-19:30 (Class starts on: 2025-10-14)
      Location: III Hörsaal (Vant-Hoff-Str. 8)

      Information for students

      In dieser Lehrveranstaltung besteht Teilnahmepflicht. Weitere Hinweise lesen Sie bitte hier

  • General Tax Law

    0334fA3.2
    • 095351 Lecture
      General Tax Law (Markus Heintzen)
      Schedule: Mo 12:00-14:00, Do 12:00-14:00 (Class starts on: 2025-10-13)
      Location: III Hörsaal (am 13.10.25 online per Webex)

      Information for students

      In dieser Lehrveranstaltung besteht Teilnahmepflicht. Weitere Hinweise lesen Sie bitte hier

  • Accounting Tax Law and Corporate Tax Law

    0334fA3.4
    • 095361 Lecture
      Accounting Law and Business Tax Law (Susanne Tiedchen)
      Schedule: Do 14:00-18:00 (Class starts on: 2025-10-16)
      Location: III Hörsaal (Vant-Hoff-Str. 8)

      Information for students

      In dieser Lehrveranstaltung besteht Teilnahmepflicht. Weitere Hinweise lesen Sie bitte hier

  • Applied Topics in Accounting and Auditing

    0334fA5.6

  • Special Topics in Financial Accounting and Auditing

    0334fA5.7

  • Tax Planning for Corporate Succession

    0334fA7.6

  • The Economic Principles of Capital Markets Law

    0334fA8.3

  • Econometric Analysis

    0258eA1.3

    learning objectives:
     Students will know and master basic econometric methods required for the empirical analysis of economic data. They are able to critically evaluate and appropriately apply these methods. They are able to conduct empirical studies independently, as far as they are based on econometric methods, and to evaluate the results.

    course content:
     Modern econometric methods, such as simple and multiple regression, nonlinear methods, diagnostic tests, dynamic models.

    language of instruction:
     English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every other semester

  • Modules w/o courses in this semester

    35 Modules
    • Capital Market Theory 0334fA1.6
    • Behavioral Economics 0171dB1.9
    • Einführung in die Ökonometrie (Introduction to Econometrics) 0171dB2.1
    • Einführung in die Mikroökonometrie (Introduction to Microeconometrics) 0171dB2.4
    • Finanzwissenschaftliche Steuerlehre (Economics of Taxation) 0171dB3.6
    • Optimal Taxation 0353cA1.4
    • International Public Economics 0353cA1.5
    • Advanced Seminar in Finance 0334fA2.1
    • Advanced Seminar in Financial Accounting and Auditing 0334fA2.2
    • Advanced Seminar in Managerial Accounting 0334fA2.3
    • Advanced Seminar in Tax Accouting 0334fA2.4
    • Business and Environmental Offenses in Criminal Law 0334fA3.3
    • The German Constitution (Grundgesetz) - References to European Law and Public International Law 0334fA3.5
    • Discounted Cash Flow Methods 0334fA4.1
    • Brownian Motion in the Theory of Finance 0334fA4.2
    • Special Topics in Finance 0334fA4.3
    • Applied Topics in Finance 0334fA4.4
    • International Financial Reporting (for international students) 0334fA5.1
    • Auditing 0334fA5.2
    • Financial Audits in Practice 0334fA5.3
    • Accounting-Based Stock Valuation 0334fA5.4
    • Accounting of Financial Instruments 0334fA5.5
    • Performance Measurement and Incentives (for international students) 0334fA6.1
    • Rational Decision-Making in Managerial Accounting 0334fA6.2
    • Financial Analysis and Company Valuation 0334fA6.3
    • Applied Topics in Managerial Accounting 0334fA6.4
    • Special Topics in Managerial Accounting 0334fA6.5
    • Tax Effects 0334fA7.1
    • International Business Tax Planning 0334fA7.2
    • Special Topics in Tax Accounting 0334fA7.3
    • Applied Topics in Business Administration and Taxation 0334fA7.4
    • VAT and Tax Analytics 0334fA7.5
    • Mergers & Acquisitions and Taxes 0334fA7.7
    • Reorganization and Bankruptcy Law 0334fA8.1
    • Selected Legal Issues 0334fA8.2