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Accounting and Taxes

Module name (EN):
Name of module in study programme. It should be precise and clear.
Accounting and Taxes
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Bachelor, ASPO 01.10.2021
Module code: WIBb21-600
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.
P450-0322
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.
30VS (30 hours)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 6
Mandatory course: yes
Language of instruction:
German
Assessment:
Exam

[updated 11.06.2025]
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).
The total student study time for this course is 150 hours.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Studienleitung
Lecturer: Studienleitung

[updated 08.10.2021]
Learning outcomes:
Accounting:
 
After successfully completing this module, students will:
• be able to apply basic knowledge of German accounting.
• be able to explain the relationships between accounting, balance sheets, and profit and loss statements.
• demonstrate understanding of when an asset/liability is recognized in the balance sheet and at what value.
•  be able to apply the knowledge acquired to perform an initial analysis of a set of annual financial statements.
• be able to describe significant differences from international accounting standards and consolidated financial reporting.
  
Taxes:
 
After successfully completing this module, students will:
• be able to work out questions regarding the characteristics and justification of the most important types of German taxes.
• be able to calculate taxable income in tasks, depending on the type of tax.
• be able to calculate personal income tax.
• be able to identify the differences in taxation of individuals and corporations relevant to the task in question and calculate a comparison of tax burdens.
• be able to deal with questions about basic knowledge of tax law (types of tax assessment).

[updated 11.06.2025]
Module content:
Accounting:
 
1. Principles of proper accounting
2. Do you balance?
3. Which value do you balance?
4. Where do you balance?
5. Structure of an earnings report
6. Notes
7. Main features of an annual account policy and analysis
8. Main features of consolidated accounting and international accounting
  
Taxes:
 
1. Overview of the German tax system
2. Income tax
3. Corporate tax
4. Trade tax
5. Inheritance/gift tax
6. Property tax
7. Value added tax
8. Other tax types
9. Tax burden comparison


[updated 11.06.2025]
Teaching methods/Media:
Lecture, digitally supported teaching, self-study

[updated 11.06.2025]
Recommended or required reading:
Accounting:
 
• Baetge, Jörg; Kirsch, Hans-Jürgen; Thiele, Stefan: Bilanzen, aktuelle Auflage
• Bieg, Hartmut; Kussmaul, Heinz: Externes Rechnungswesen, aktuelle Auflage
• Federmann, Rudolf: Bilanzierung nach Handelsrecht, Steuerrecht und IAS/IFRS, aktuelle Auflage
•  Wöhe, Günter/Kußmaul, Heinz: Grundzüge der Buchführung und Bilanztechnik, aktuelle Auflage
  
Taxes:
 
• Haberstock, L./Breithecker, V.: Einführung in die Betriebswirtschaftliche Steuerlehre, aktuelle Auflage
• Kußmaul, Heinz: Betriebswirtschaftliche Steuerlehre, aktuelle Auflage
• Watrin, C./ Rose, G.: Betrieb und Steuer, 1. Buch: Ertragsteuern: Einkommensteuer, Körperschaftsteuer, Gewerbesteuer, aktuelle Auflage
• Wöhe, G./Döring, U.: Einführung in die Allgemeine Betriebswirtschaftslehre, aktuelle Auflage

[updated 11.06.2025]
 
[Wed Jul  9 20:17:06 CEST 2025, CKEY=wbus, BKEY=wit, CID=WIBb21-600, LANGUAGE=en, DATE=09.07.2025]