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Annual Financial Statements and Tax Theory

Module name (EN):
Name of module in study programme. It should be precise and clear.
Annual Financial Statements and Tax Theory
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Business, Bachelor, ASPO 01.10.2008
Module code: BAIBA-310
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.
P420-0485
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.
8V (8 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.
10
Semester: 3
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam

[updated 10.12.2020]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BAIBA-310 (P420-0485) International Business, Bachelor, ASPO 01.10.2008 , semester 3, mandatory 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).
120 class hours (= 90 clock hours) over a 15-week period.
The total student study time is 300 hours (equivalent to 10 ECTS credits).
There are therefore 210 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BAIBA-220 Balance Sheets and Cost Accounting


[updated 20.03.2010]
Recommended as prerequisite for:
BAIBA-540
BAIBA-670
BAIBA-680 International Finances Seminar
BAIBA530
BAIBA660


[updated 10.07.2012]
Module coordinator:
Prof. Dr. Günter Pochmann
Lecturer:
Prof. Dr. Günter Pochmann
Prof. Peter Schorr


[updated 20.03.2010]
Learning outcomes:
After successfully completing this module, student will be familiar with the basics of annual financial statements and the annual financial statement policy
- They will have advanced knowledge about the components of annual financial statements
- They will be familiar with the basic concepts of international accounting
- Students will be familiar with the German tax system
- They will have an overview of important individual taxes
- They will understand the relationships between the tax various types
- They will be aware of the influence of corporate taxes on operational decisions


[updated 10.12.2020]
Module content:
Annual Financial Statements:
- Advanced knowledge of the German trade balance
- Earnings report, annex and financial report
- Cash flow statement and segment reporting
- Introduction to the IFRS International Financial Reporting Standards
Tax Theory:
- General tax theory
- Income tax
- Corporate tax
- Trade tax
- Sales tax


[updated 10.12.2020]
Teaching methods/Media:
Lecture, case studies

[updated 10.12.2020]
Recommended or required reading:
Bieg, H./ Kußmaul. H.: Externes Rechnungswesen, München, latest edition.
Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition.
Bieg, H. u.a.: Handbuch der Rechnungslegung nach IFRS. Wiesbaden, latest edition
Bornhofen: Tax theory 2, Wiesbaden, in der jeweils aktuellen edition.


[updated 10.12.2020]
 
[Tue Apr 16 18:22:40 CEST 2024, CKEY=ijus, BKEY=ibw, CID=BAIBA-310, LANGUAGE=en, DATE=16.04.2024]