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Specialization (SP) Module 3: Annual Audits and Tax Law

Module name (EN):
Name of module in study programme. It should be precise and clear.
Specialization (SP) Module 3: Annual Audits and Tax Law
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Business Administration, Bachelor, ASPO 01.10.2016
Module code: BBWL-563/663
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0033
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: according to optional course list
Mandatory course: no
Language of instruction:
German
Assessment:
Written exam (120 min. / Can be repeated semesterly)

[updated 02.01.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BBWL-563 Business Administration, Bachelor, ASPO 01.10.2012 , optional course
BBWL-563/663 (P420-0033) Business Administration, Bachelor, ASPO 01.10.2016 , optional course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BBWL-220 Cost Management and Tax Theory
BBWL-320 Principles of Accounting
BBWL-420 Annual Financial Statements


[updated 01.10.2016]
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Jochen Pilhofer
Lecturer: Prof. Dr. Jochen Pilhofer

[updated 01.10.2016]
Learning outcomes:
Submodule _Annual Audits_:
 
After successfully completing this submodule, students will:
- be familiar with the basic national statutory requirements for auditing and can apply them to practice-related issues;
- have a basic understanding of, and be qualified to participate in, an annual audit;
 
 
- be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies.
 
Submodule _Tax Law_:
 
 
 
 
After successfully completing this submodule, students will:
- know and be able to describe the characteristics of the German taxation procedure and apply its rules to different problems;
- be able to identify the taxable event and the taxation procedure of the value added tax and reproduce exemplary solutions.
 
Submodule _Annual Audits_:


[updated 02.01.2019]
Module content:
 
 
- Functions and national statutory requirements of the annual audit
- Annual audits in accordance with national regulations (including audit strategy and audit planning, audit performance, audit report, audit opinion, etc.)
- Auditing selected balance sheet items
 
 
- Current topics and problems regarding annual audits (_hot topics_)
 
Submodule _Tax Law_:
 
 
 
 
- Procedural law (obligation to cooperate, procedure of determination, methods of calculation, taxation system, possibilities of correction)
- Value added tax
 


[updated 02.01.2019]
Teaching methods/Media:
Lecture and tutorial  

[updated 02.01.2019]
Recommended or required reading:
Submodule _Annual Audits_:
 
- Wüstemann: Wirtschaftsprüfung case by case, Frankfurt am Main, latest
  edition
- Graumann: Wirtschaftliches Prüfungswesen, Herne, latest edition
- IDW (Hrsg.): WP-Handbuch, Band 1, Düsseldorf, latest edition
- Niemann, W.: Jahresabschlussprüfung, München, latest edition
- Krommes, W.: Handbuch Jahresabschlussprüfung, Wiesbaden, latest edition
 
 
Submodule _Tax Law_:
 
- Bornhofen, M.: Steuerlehre 1, Gabler Verlag, latest edition


[updated 02.01.2019]
 
[Fri Apr 26 20:33:32 CEST 2024, CKEY=bsm3aus, BKEY=bbw2, CID=BBWL-563/663, LANGUAGE=en, DATE=26.04.2024]