The instruction content of the module group "Accounting" prepares students for the preparation, consulting and auditing of annual and consolidated financial statements. Possible professions that this module will prepare you for are work (auditing and/or consulting) in an auditing firm with the aim of attaining the auditor exam and work in the accounting department of an industrial corporation, a financial institute or an insurance company (statement).
The aim of accounting lectures and seminars is to teach accounting fundamentals and basic knowledge in accordance with generally accepted commercial accounting principles (GAAP) and international financial reporting standards (IFRS). The relevant activation, passivation and assessment standards are worked through systematically in individual modules. Thereby, not only should the rules be learned in detail (how are things accounted for) but, above all, the understanding why accounting should be done in such and such a manner (classification in the overarching framework of principles) should be obtained. Through analyzing case studies, the acquired theoretical basics are applied, discussed and appreciated and its practical relevance is in this manner made obvious.