Course catalog

SoSe 24  
 School of Busin...  
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Module offerings

Modulangebot BWL 60 LP (ab SoSe 24)

0519b_m60

  • Grundlagen interner Unternehmensrechung (Fundamentals of Managerial Accounting)

    0170dA1.3

    learning objectives:
     Students gain basic knowledge about annual financial statements and accounting. They gain an understanding of tasks and techniques relevant to accounting and double-entry bookkeeping. They learn how to enter business transactions in accounting records and how to solve simple accounting problems. This module qualifies students to enroll in subsequent modules (in particular, “Accounting and Taxation,” “International and National Corporate Disclosure,” as well as “Group Accounting and Business Valuation”).

    course content:
     Basic concepts and principles of managerial accounting, types of costs, cost centers, cost-unit accounting, introduction to other selected areas such as cost management, activity-based costing, customer-based accounting, operations accounting, decision-making calculations.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10110101 Lecture
      Fundamentals of Managerial Accounting (V) (Jochen Bigus)
      Schedule: Mo 12:00-14:00 (Class starts on: 2024-04-15)
      Location: HFB/A Hörsaal (Garystr. 35-37)
    • 10110102 Practice seminar
      Fundamentals of Managerial Accounting (Ü) (Florian Dreyer, Tutor*innen)
      Schedule: Di 10:00-12:00, Di 12:00-14:00, Mi 10:00-12:00, Mi 14:00-16:00, Mi 16:00-18:00, Do 10:00-12:00, Do 12:00-14:00, Fr 08:00-10:00, zusätzliche Termine siehe LV-Details (Class starts on: 2024-04-16)
      Location: Di HFB/C Hörsaal (Garystr. 35-37), Di Hs 101 Hörsaal (Garystr. 21), Mi Hs 107 Hörsaal (Garystr. 21), Do HFB/A Hörsaal (Garystr. 35-37), Do Hs 101 Hörsaal (Garystr. 21), Do Hs 103 Hörsaal (Garystr. 21), Do Hs 104a Hörsaal (Garystr. 21), Fr Hs 102 Hörs...

  • Organisationstheorie

    0518cA1.2
    • 10114401 Lecture
      Organization Theory (V) (Miriam Flickinger)
      Schedule: Mi 12:00-14:00 (Class starts on: 2024-04-17)
      Location: Hs 107 Hörsaal (Garystr. 21)
    • 10114402 Practice seminar
      Organization Theory (Ü) (Ruben Anders)
      Schedule: Di 12:00-14:00 (Class starts on: 2024-04-23)
      Location: Hs 101 Hörsaal (Garystr. 21)

  • Organisationsforschung

    0518cA1.3

  • Investition und Finanzierung (Investment and Corporate Finance)

    0170dA1.5

    learning objectives:
     Learning objectives: Students learn to be aware that individual’s actions in corporate finance are evaluated in terms of generating income, while other factors that influence behavior in businesses mostly go ignored. They gain basic skills and knowledge in financial mathematics and learn which tools to use when making decisions about investments and financing measures. When applying the tools they learned about, students take into account the fact that decisions are usually long term and that it cannot be taken for granted (especially with financing decisions) that all parties are equally well informed. In addition to learning how to incorporate risk considerations into decision-making, the students also come to understand that the effects of taxes should not be ignored when making finance decisions.

    course content:
     Net present value and internal interest rate, investment decisions under certainty, investment decisions under uncertainty, traditional forms of financing, capital structure policy and dividend policy, risk management with futures trading

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close

  • Corporate Governance and Corporate Social Responsibility

    0170dB1.2

    learning objectives:
     Students gain basic knowledge of the parameters and courses of action in corporate governance and corporate social responsibility (CSR). They learn about current issues and theoretical approaches in corporate governance (CG) research as well as new approaches being developed in CSR. Students develop their ability to interpret cases involving business practices and questions of regulation with respect to CG or CSR based on the application of theoretical approaches and concepts. They also learn to develop courses of action for specific cases and critically evaluate them. Through research-oriented teaching, students learn how to develop a social science research question on a given topic. They also learn how to debate theories and concepts as well as how to assess the significance of both theoretical, conceptual research as well as empirical studies.

    course content:
     CG and CSR theories (e.g. agency theory, stakeholder theory, institutionalist approaches); ownership structures; the influence of shareholders on corporate policy; the role of executive and supervisory boards and non-executive directors; executive board remuneration; the market for corporate governance; democratic decision-making and employee participation; conflicts of interest and gatekeeper failure; regulation and self-regulation (e.g. codes); international comparison of CG structures and CSR with regard to social and political processes of governance in multinational companies.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Modules w/o courses in this semester

    9 Modules
    • Grundlagen externer Unternehmensrechung (Fundamentals of Financial Accounting) 0170dA1.2
    • Grundlagen des Marketings (Fundamentals of Marketing) 0170dA1.4
    • Management - Eine problemorientierte Einführung 0518cA1.1
    • Supply and Operations Management (Supply and Operations Management) 0170dA1.7
    • Strategisches Management (Strategic Management) 0170dA1.8
    • Fundamentals of Employment Relations 0170dA1.9
    • International Management (International Management) 0170dB1.3
    • Project Management 0170dB1.5
    • Business- und Dienstleistungsmarketing (Business and Service Marketing) 0170dB5.1
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