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| Module code: MARPF-210 |
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4V (4 hours per week) |
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6 |
| Semester: 2 |
| Mandatory course: yes |
Language of instruction:
German |
Assessment:
Written exam (120 minutes / can be repeated semesterly)
[updated 05.12.2019]
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DFMM-MARPF-210 Management Sciences, Master, ASPO 01.10.2018
, semester 1, optional course
MRPF-310 (P420-0318) Accounting and Finance, Master, ASPO 01.10.2012
, semester 3, mandatory course
MARPF-210 (P420-0318, P420-0322, P420-0327, P620-0122) Accounting and Finance, Master, ASPO 01.10.2017
, semester 2, mandatory course
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60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
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Recommended prerequisites (modules):
None.
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Recommended as prerequisite for:
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Module coordinator:
Prof. Dr. Jochen Pilhofer |
Lecturer:
Prof. Dr. Jochen Pilhofer
Lehrbeauftragte
[updated 09.02.2024]
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Learning outcomes:
Submodule _Financial Auditing_:
After successfully completing this module, students will:
- be familiar with the most important national statutory requirements for auditing and can apply them to practice-related issues;
- have a solid 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 _Taxation Law_:
After successfully completing this module, students will:
- be able to explain the basics of international tax law and VAT law and apply them to a variety of practice-oriented problems;
- be able to evaluate the influence of international tax law or VAT law on business operations;
- be familiar with the essential conceptual and substantive features of German VAT law and, within this context, also have an in-depth command of international VAT law.
- be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies.
Submodule _Financial Auditing_:
[updated 05.12.2019]
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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 _Taxation Law_:
- VAT law
o VAT system
o Taxable turnover
o Place of taxable transactions
o Tax exemptions
o Tax base and tax rates
o Input tax deduction
o Tax calculation and taxation procedures
- International tax law
o Concept, content, meaning and legal origins of international tax law
o Connecting factors between German foreign tax law and income and corporation tax
o The problem of international double taxation
o Ways to avoid or reduce double taxation through unilateral and bilateral measures
o Overview of how the international business activities of domestic companies abroad (outbound) and of foreign companies in Germany (inbound) are taxed
Lecture and tutorial
[updated 05.12.2019]
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Recommended or required reading:
Recommended reading:
Submodule _Annual Audits_ (always the latest edition):
- Brösel/Freichel/Toll/Buchner: wirtschaftliches Prüfungswesen, München
- Schildbach/Stobbe/Brösel: Der handelsrechtliche Jahresabschluss, Sternenfels
Submodule _Tax Law_ (always the latest edition):
Brähler: Internationales Steuerrecht, Wiesbaden
Freichel/Brähler/Lösel/Krenzin: Ertragsteuern, München
Kußmaul, Heinz: Betriebswirtschaftliche Steuerlehre, Oldenbourg Verlag
Hauptmann/Mücke: Umsatzsteuer/Mehrwertsteuer leicht gemacht, Berlin
Meissner/Neeser: Umsatzsteuer (Grundkurs des Steuerrechts), Stuttgart
[updated 05.12.2019]
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