The Master's degree in Finance, Accounting and Taxation offers a scientifically sound and at the same time application-oriented specialization in the areas of finance (financing), accounting (external company accounting, internal company accounting or controlling and auditing), taxation (taxes) and supplements (especially law and related business administration) Areas).
The structure and course of the course are regulated by the course regulations. It contains detailed descriptions of the content and qualification goals of each individual module and an exemplary course plan. The examination regulations define the type and requirements of the examination performances of the modules and the master’s examination. In the regulations, the credit points (CP) for each module or event as well as the workload in hours for the entire course are specified.
The affine supplements area is divided into various sub-areas from which modules must be completed.
Not all of the marked (*) modules can be selected. There are combination restrictions that must be taken into account: Depending on the combination of the modules taken in the elective area, there is an additional option for the fourth elective module. International exchange students can replace the module "Selected Financing Issues" with the "Selected Financing Issues for Foreign Exchange Students" module. The module "Auditing in theory and practice" cannot be combined with either the module "External company accounting and auditing" or "Practice of the final examination".
The master's thesis should show that the students are able to independently work on and present a research task using scientific methods. After successfully completing the study program, the university degree Master of Science (M.Sc.) is awarded.
Modules of the course
|module||Derivatives and their valuation|
|module||International corporate reporting|
|module||Performance measurement and management incentives|
Elective modules (at least 3 out of 4 modules must be chosen)
|module||Selected questions of financing|
|module||Selected questions in corporate accounting and auditing|
|module||Selected Controlling Questions|
|module||Selected questions in business taxation|
Core area of ??financing
|module||Capital market theory|
|module||Discounted cash flow method|
|module||Special financing issues|
|module||Selected questions of financing for foreign exchange students|
|module||Selected questions of financing *|
|Core area external corporate accounting and auditing|
|module||External company accounting and auditing|
|module||Practice of the final exam|
|module||Auditing in theory and practice *|
|module||Accounting of financial instruments|
|module||Application-oriented questions in corporate accounting and auditing|
|module||Special questions in corporate accounting and auditing|
Selected questions in corporate accounting and auditing *
|Core area of ??internal corporate accounting / controlling|
|module||Banks and Controlling|
|module||Application-oriented questions of controlling|
|module||Special controlling issues|
|module||Selected Controlling Questions *|
|Core area of ??business taxation|
|module||International tax planning|
|module||Special topics in business taxation|
|module||Application-oriented questions of business taxation|
|module||Corporate succession tax planning|
|module||Mergers & Acquisitions and Taxes|
|module||Tax effects for foreign exchange students *|
|module||Selected questions of business taxation *|
Affine supplements area
|Law (1 or 2 modules are to be chosen)|
|module||Conversion and bankruptcy law|
|module||Selected legal issues|
|module||Corporate law matters|
|module||Income tax law|
|module||FACTS research methods|
|module||Methods of empirical research|
|module||Quantitative methods and models|
|other thematic areas (maximum of 2 selectable modules)|
|module||State and taxes|
|module||International finance policy|
|module||Economy of the Welfare State|
To be admitted to the master’s degree, applicants must demonstrate the following requirements:
Graduates have in-depth scientific knowledge and advanced professional skills.
In addition to taking up academic work in the university sector, leading or advisory positions in the areas of tax advice, auditing, controlling or financing of large companies are particularly suitable as fields of activity. The career prospects for graduates are still excellent.
Want to know more about this program, Art - Design? Fill out the following form and include any questions you have. This information will be sent directly to the school, and a representative will respond to your enquiry.