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Bachelor's Programmes

Bachelor's programme in Business Administration (as of winter semester 2017/18)

0170d_k150

  • Einführung in die Statistik (Introduction to Statistics)

    0171cA1.5

    learning objectives:
     Students gain basic knowledge of information reduction when dealing with one-dimensional and multidimensional data on different measurement levels (“descriptive statistics”). Students also learn how to use the tools of probability theory to deal with the randomness of statistical information. Based on the concept of probability, students learn to derive the concept of random variables. In addition to learning about basic concepts and definitions, students also learn how to describe important distribution models. Students also use software to display central statistical concepts, such as the dispersion of results within a distribution model. They learn to process simple statistical analyses themselves using a computer. The module integrates intercultural and international diversity as a cross-sectional topic that students should be aware of when it comes to research methods and evaluations.

    course content:
     One-dimensional and multidimensional empirical distribution, principles of probability theory, random variables, ratios and indices, discrete distribution models.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10120401 Lecture
      Introduction to Statistics (V) (Ulrich Schneider)
      Schedule: Mo 14:00-16:00 (Class starts on: 2024-04-15)
      Location: HFB/A Hörsaal (Garystr. 35-37)
    • 10120402 Practice seminar
      Introduction to Statistics (Ü) (Lisa Hanzl)
      Schedule: Do 14:00-16:00 (Class starts on: 2024-04-18)
      Location: HFB/A Hörsaal (Garystr. 35-37)
    • 10120405 Tutorial
      Introduction to Statistics (T) (Tutor*innen)
      Schedule: Mo 16:00-18:00, Di 10:00-12:00, Mi 12:00-14:00, Do 08:00-10:00 (Class starts on: 2024-04-15)
      Location: Mo HFB/A Hörsaal (Garystr. 35-37), Mo HFB/C Hörsaal (Garystr. 35-37), Di HFB/A Hörsaal (Garystr. 35-37), Mi HFB/A Hörsaal (Garystr. 35-37), Do HFB/A Hörsaal (Garystr. 35-37), Do HFB/C Hörsaal (Garystr. 35-37), Do Hs 108 Hörsaal (Garystr. 21)

  • 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...

  • 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

  • Year-End Accounting and Taxes

    0170dA1.6

    learning objectives:
     Students gain basic knowledge about individual financial statements in accordance with commercial law. They learn to solve simple accounting problems independently and are able to solve more complex problems (medium complexity) with guidance. They acquire a fundamental understanding of financial statement analysis and policy and are familiar with the specifics of how to generate group financial statements and IFRS financial statements. They gain an overview of the main types of taxes in the German tax system and learn how to gauge the effects of taxes on business decisions.

    course content:
     Annual financial statements: fundamentals, individual financial statements in accordance with commercial law, overview of group accounting and IFRS accounting, introduction to financial statement analysis and policy. Taxation: principles and concepts of taxation for business administration, overview of the main types of taxes: income tax, corporate tax, trade tax, turnover tax, impact of taxation on certain economic decisions, taxation of international business relations.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10110501 Lecture
      Accounting and Taxation (V) (Jochen Hundsdoerfer)
      Schedule: Mo 10:00-12:00, zusätzliche Termine siehe LV-Details (Class starts on: 2024-04-15)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10110502 Practice seminar
      Accounting and Taxation (Ü) (Tutor*innen)
      Schedule: Di 10:00-12:00, Di 12:00-14:00, Mi 10:00-12:00, Mi 12:00-14:00, Mi 14:00-16:00 (Class starts on: 2024-04-16)
      Location: Di Hs 106 Hörsaal (Garystr. 21), Mi Hs 105 Hörsaal (Garystr. 21)

  • Grundlagen der Mikroökonomie (Fundamentals of Microeconomics)

    0171cA1.2

    learning objectives:
     Students gain an understanding of microeconomic concepts and their principles. With guidance, students learn to solve practical problems by applying the knowledge they gain in order to analyze microeconomic issues related to budgeting and business decisions. In addition, they learn to describe the interactions between suppliers and demanders in markets, to examine market efficiency, as well as describe to what extent state intervention to avoid market failure is justified. The module will continuously be augmented with integrated gender and diversity elements, which are aimed at preparing students for real-life professional experiences where diversity plays an ever more important role in businesses and organizational structures.

    course content:
     Consumption theory and budgeting decisions, production theory and business decisions, market equilibrium in complete and incomplete markets, game theory concepts, general equilibrium theory

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10120101 Lecture
      Fundamentals of Microeconomics (V) (Vera Angelova)
      Schedule: Mi 10:00-12:00 (Class starts on: 2024-04-17)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120102 Practice seminar
      Fundamentals of Microeconomics (Ü) (Boryslav Brekhov, Ekaterina Gorbunova, Tutor*innen)
      Schedule: Mo 12:00-14:00, Di 08:00-10:00, Di 10:00-12:00, Di 14:00-16:00, Mi 14:00-16:00, Do 10:00-12:00, Do 12:00-14:00, Fr 12:00-14:00 (Class starts on: 2024-04-15)
      Location: Mo Hs 107 Hörsaal (Garystr. 21), Di Hs 101 Hörsaal (Garystr. 21), Di Hs 104a Hörsaal (Garystr. 21), Mi HFB/D Hörsaal (Garystr. 35-37), Do HFB/B Hörsaal (Garystr. 35-37), Do Hs 104a Hörsaal (Garystr. 21), Do Hs 108 Hörsaal (Garystr. 21), Fr Hs 101 Hör...

  • Privatrecht (Private Law)

    0171cA1.12

    learning objectives:
     Students learn the basic structure of civil property rights, i.e. property rights and their content, what they protect, and how they are acquired, as well as rights to third-party services (contract). They also become familiar with the normative justification of property rights as an order of equal freedom. They learn to solve cases based on legal texts.

    course content:
     Role of private law in the legal system; rights to third-party services: Content of the law, cancellation and damages in the event of default (including warranty law), principles of contract acquisition; presentation of the most important types of contracts; rights to property: Content of the law, compensation in cases of culpable damage, principles of property acquisition; retention of title and collateral security; unjust enrichment claims; glimpse at company law and intellectual property rights.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10120801 Lecture
      Private Law (V) (Florian Rödl)
      Schedule: Do 09:00-12:00 (Class starts on: 2024-04-25)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10120802 Practice seminar
      Private Law (Ü) (Undine Christian)
      Schedule: Mi 14:00-16:00, Mi 16:00-18:00, Do 14:00-16:00, Do 16:00-18:00 (Class starts on: 2024-06-05)
      Location: Mi Hs 102 Hörsaal (Garystr. 21), Mi Hs 103 Hörsaal (Garystr. 21), Mi Hs 104a Hörsaal (Garystr. 21), Do Hs 104a Hörsaal (Garystr. 21)

  • Handels- und Gesellschaftsrecht (Commercial Law and Corporate Law)

    0171cB3.4

    learning objectives:
     Students gain an overview of the special rules for merchants stipulated by the German Commercial Code (HGB) and the typical issues involved. Participants learn how to identify and interpret the structures of corporate law. Based on examples, they learn how to prepare solutions for cases involving commercial and corporate law issues and can formulate arguments to defend the solutions.

    course content:
     Fundamentals of commercial and company law, description of the term "merchant", the company, publicity of the commercial register, merchant representation in legal transactions, contract types in the HGB (commercial purchases, commission), partnership law (BGB-Gesellschaft, OHG, KG), norms of the German civil code (BGB) and the HGB, overview of laws governing stock corporations (AG, GmbH).

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Modules w/o courses in this semester

    11 Modules
    • Introduction to Business Informatics 0170dA2.3
    • Mathematics (for Students of Business and Economics) 0171cA1.4
    • Introduction to Business Administration 0170dA1.1
    • Grundlagen externer Unternehmensrechung (Fundamentals of Financial Accounting) 0170dA1.2
    • Grundlagen des Marketings (Fundamentals of Marketing) 0170dA1.4
    • Supply and Operations Management (Supply and Operations Management) 0170dA1.7
    • Strategisches Management (Strategic Management) 0170dA1.8
    • Fundamentals of Employment Relations 0170dA1.9
    • Einführung in die Volkswirtschaftslehre (Introduction to Economics) 0171cA1.1
    • Öffentliches Recht (Public Law) 0171cA1.11
    • Arbeitsrecht (Labor Law) 0171cB3.3
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