Bachelor

(Buchhaltung)

(Kosten- und Leistungsrechnung)

The purpose of this course is to provide students with the principles of cost accounting. The principles comprise the task and systems of cost accounting. In particular, students get the knowledge of cost classification, cost center accounting and job order costing. In addition, students will get to know evaluation possibilities of cost accounting for planning and control (cost analysis).

Major topics of the course are:

• Cost accounting as management tool
• Basics of cost accounting
• Structure and systems of cost accounting
• Cost-type accounting
• Cost center accounting
• Cost unit accounting
• Cost analysis
• Use of cost accounting for product and process planning

(Externe Unternehmensberichterstattung I)

• Objectives of financial accounting
• Structure of annual financial statements
• Regulations on recognition, presentation and measurement of balance sheet items
• Choices in financial accounting
• Principles of the link between tax accounting and financial accounting
• Regulations on disclosure and auditing
• Basics of group accounting
• Basics of international accounting according to IFRS

(Externe Unternehmensberichterstattung II)

Major topics of the course are:

• Major performance measures in accounting
• Accounting theories
• Internationalisation of accounting
• Important institutions with regard to the application of IFRS
• Structure and principles of IFRS
• Main regulations for preparing financial statements according to IFRS
• Other forms of corporate reporting (interim financial reporting, ad hoc reporting, reporting of payments to governments, non-financial statement)
• Group accounting according to German GAAP and IFRS

(Corporate Governance, Internal Control and Auditing)

The objective of this course is to reveal issues of the interdependence between the internal and external dimension of the corporate governance system. Corporate governance embraces among other aspects guidance with regard to the ethics in management, accounting and audit-ing as well as the handling of risks. Typical issues are the internal control system to assure the compliance with legal and statutory instructions and the management of corporate risks by in-stalling a risk management system. It is also important to consider the corporate responsibility. Another aspect is the internal and external audit of the control and risk management systems to guarantee and enhance their efficiency and effectiveness. For this reason auditing has a significant function in the corporate governance system. The course is primarily based on case studies and requires basic knowledge of financial accounting and auditing. Students will gain an understanding of corporate governance and the related role of auditing.

Language: English

(Corporate Social Responsibility Reporting/Integrated Reporting)

Last decades have witnessed a significant increase in the debate on the role of the companies within society and in the attention for the social and environmental effects of their operations. Companies are expected to contribute to a sustainable global economy by combining long-term corporate profitability with social justice and environmental protection. This idea of corporate social responsibility (CSR) or corporate sustainability has enormous implications for corporate management, planning, control and reporting. Indeed, companies need to incorporate this goal into their business operations. At the same time, they are expected to disclose information on their economic, social and environmental performance in a so-called CSR report. With this respect, a multitude of national and international bodies and initiatives emerged with the aim to provide guidance for the implementation in business practice and, more specifically, for reporting on CSR issues. In this context, a new concept of corporate reporting i.e., integrated reporting (IR) was developed and gained particular importance. What begun and mostly developed as a voluntary practice has become particularly in Europe and in Brazil (respectively CSR reporting and IR) object of specific regulations and mandatory standards which are challenging the corporate world. The growing prominence of CSR and IR is reflected in the extensive and still increasing number of studies investigating the implemented practices, the motivations and implications of sustainability management and reporting. The course deals with these developments focusing on the implications for corporate reporting. It shows CSR and IR theoretical and conceptual foundations, their practical implementation and challenges. It presents and compares different international standards and regulations with a particular focus on the European regulation and the European Sustainability Reporting Standards (ESRS).

At the end of the course, students are able to both specify and describe the concepts of CSR and CSR reporting, IR and their components as well as the existing international norms, and European regulation and standards. Further, they are able to analyze and critically assess CSR and integrated reports. Finally, they can depict and interpret the major research findings concerning the reasons for, implications of, and future challenges of both integrating sustainability in business management and reporting.

Language: English

(Digitalisierung in der Abschlussprüfung)

Registration:
Interested students can register for this course via e-mail to our secretary: sekretariat.faa@wiwi.uni-regensburg.de

Language: German

(Financial Reporting in the USA)

(Public Management und Interne Revision)

(Spezialthemen der Rechnungslegung und Wirtschaftsprüfung)

The lecture primarily conveys knowledge about how to implement and interpret accounting and auditing regulations in consulting and auditing practice. Because of this methodical approach the course is an excellent supplement to the teachings of the Bachelor major “Financial Management and Auditing” and the Master major “Financial Accounting and Auditing”.
Amongst others the topics of the six block courses will be: Challenges in auditing special balance sheet items and transactions (e.g. non-current assets, inventories, provisions), the balancing of special ways in revenue recognition, the basics of auditing and its influence on practice, valuating and auditing intangible assets, intrinsic value auditing of investments held and Goodwill, challenges in company foundations and transformations.

(Bachelorarbeit)

If you have any question concerning the Bachelor thesis, please do not hesitate to contact us.