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Accounting (DLMBACCE)

Modulbezeichnung: Accounting

Modulnummer:

DLMBACCE

Semester:

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Dauer:

1 Semester

Modultyp:

Wahlpflicht

Regulär angeboten im:

WS, SS

Workload: 300 h

ECTS Punkte: 10

Zugangsvoraussetzungen:

None

Unterrichtssprache:

Englisch

Kurse im Modul:

Workload:

Self-study: 180 h
Self-examination: 60 h
Tutorials: 60 h

Kurskoordinatoren/Tutoren::

Please see the current list of tutors on the Learning Management System.

Modulverantwortliche(r):

Prof. Dr. Gerhard Sälzer

Bezüge zu anderen Programmen:

• Master of Business Administration (MBA-60/90)
• Master General Management (GM-120)

Bezüge zu anderen Modulen im Programm:

• Corporate Finance

Qualifikations- und Lernziele des Moduls:

Students taking this module will acquire an in-depth understanding of how management accounting and controllership is set up in international companies. They will learn how management accounting and control can be used to address strategic uncertainties and support organizational learning and the importance of considering behavioral aspects in this process as these aspects ultimately aim to influence managers’ and employees’ behavior. Throughout this course, students will come to understand the importance of transfer pricing for multinational groups as well as become acquainted with selected contemporary issues of financial accounting. They will analyze the impact of the level to which financial accounting is established in a company and become acquainted with the specific tasks of a CFO with regard to financial accounting and financial management. On completion of this course, students will understand regulatory changes according to the economic crisis and explore developments concerning IFRS and other relevant GAAP changes and amendments. Finally, students will develop knowledge related to the increased importance of working capital optimization and capital restructuring.

Lehrinhalt des Moduls:

• Controllership and the CFO: Core competencies, organization and strategies
• Contingency theory and management accounting and control
• Management accounting and control functions as part of a more comprehensive control model
• Behavioral management accounting and control
• Transfer pricing, corporate and shared service centers
• Valuing businesses
• Corporate restructuring and working capital optimization
• Regulatory changes and issues in financial accounting

Lehrmethoden:

See the contributing course outline(s)

Literatur:

See the contributing course outline(s)

Anteil der Modulnote an der Gesamtabschlussnote des Programms:

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Prüfungszulassungsvoraussetzung:

Abschlussprüfungen:

See course outline(s)

Exam, 180 min (100%)