Majors (Sixth and Seventh Semester) Winter Semester 2010/11

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1 Accounting and Controlling (Module 170) Module No. Module Exams ECTS Duration Sem. Type in min. 6 7 Accounting and Controlling Financial Statements (taxation & trade) WE International Accounting (=192) WE Management Accounting WE Balance Sheet Analysis & Due Diligence WE Auditing & Business Start- Up WT IT for Controlling AS Case Study : Accounting & Auditing AS Business Simulation: Controlling AS 4

2 MODULE NO.: 171 Financial Statements (taxation & trade) TEACHING METHODS: Seminar 6. Semester ECTS-CREDITS 5 FREQUENCY: Weekly RESPONSIBILITY FOR THE COURSE: Prof. Dr. Huber-Jahn / Prof. Dr. H.-P. Scharl/ Prof. Dr. Kießling Prof. Dr. Huber-Jahn OBJECTIVES: 174, 177, ,197,198,196 WE REQUIRED KNOWLEDGE: STUDY AIDS TO BE Basic knowledge of balancing and income tax law Tax law, administrative guidelines, calculator Students are able to: Assess business balancing and auditing facts Set up the balance sheet and tax balance sheet for different forms of businesses CONTENT: Principles of business tax Balancing and taxation of companies as well as co-entrepreneurships and corporations Special problems of balancing Credit rating, balance optimisation with balance tactics and policy, business plan Apply the theory for solving practical cases with a medium complexity factor Kudert, Sorg: Steuerbilanz - leicht gemacht, 2009 Meyer: Handels- und Steuerbilanz, aktuelle Auflage Stobbe, Steuern kompakt, Verlag Wissenschaft & Praxis, aktuelle Ausgabe Memento, Steuerrecht für die Praxis, aktuelle Ausgabe Wehrheim, Renz: Die Handels- und Steuerbilanz, aktuelle Auflage Wörner, Handels- und Steuerbilanz nach neuem Recht. Mit IAS/IFRS und US- GAAP, Oldenbourg,

3 MODULE NO.: 172 International Accounting TEACHING METHODS: Seminar 7. Semester ECTS-CREDITS 5 FREQUENCY: Weekly RESPONSIBILITY FOR THE COURSE: Prof. Dr. Schwarzmann, Prof. Dr. Rodt Prof. Dr. Schwarzmann, Prof. Dr. Rodt 171 PREREQUISITES: STUDY AIDS TO BE WE OBJECTIVES: Students are able to: CONTENT: Principles of international accounting Accounting and annual balance sheet Standards, Legal text Interpret and analyse annual accounts and consolidated accounts along national and international accounting principles International regulations for balancing (comparison to commercial law) (Assets; Inventory; Receivables; Securities; Deferred taxes; Equity; Accruals; Liabilities) International regulations for profits and loss accounting Analysis of annual accounts along national and international norms Principles of consolidated financial statements o Economic and law basis o Basis of consolidation o Unification of annual accounts o Currency translation o Organisation of annual consolidated financial statement, software support Methods and techniques for annual consolidated financial statements o Capital consolidation o Debt consolidation o Elimination of successful interim results o Cost and earnings consolidation o Deferred tax accrual and deferral Annual report, notes and additional calculations (cash flow statement, segment information, statement of changes in the shareholders equity) Baetge, J./Kirsch, H.-J./Thiele, S.: Konzernbilanzen, aktuelle Auflage, Düsseldorf. Baetge, J./Kirsch, H.-J./Thiele, S. (Hrsg.): Übungsbuch Konzernbilanzen, aktuelle Auflage, Düsseldorf. Buchholz, R.: Internationale Rechnungslegung, aktuelle Auflage, Berlin. Bruns, C. (Hrsg.): Fälle mit Lösungen zur Bilanzierung nach IAS und US-GAAP, aktuelle Auflage, Herne/Berlin. Coenenberg, A. G.: Jahresabschluss und Jahresabschlussanalyse, aktuelle Auflage, Stuttgart. Kirsch, H.: Einführung in die internationale Rechnungslegung nach IAS/IFRS, aktuelle Auflage, Herne/Berlin.

4 MODULE NO.: 173 Management Accounting TEACHING Lecture 6. Semester ECTS-CREDITS 5 FREQUENCY: Weekly RESPONSIBILITY FOR Prof. Dr. Körbs, Dr. Trauttmannsdorff THE COURSE: Prof. Dr. Körbs, Dr. Trauttmannsdorff PREREQUISITES: Cost Accounting WE STUDY AIDS TO BE Calculator OBJECTIVES: Students are able to: Use current controlling approaches and cost accounting and cost management methods Build up a significant cost and activity accounting for decision preparation and controlling Identify key numbers for business controlling Show relations between business planning and controlling CONTENT: Role of a controller in a company (Controlling and Management; Goal, planning, controlling and information system; Tasks of controlling; Controlling systems; Coordination instruments of controlling; Strategic and operative controlling) Process oriented cost accounting (changed conditions for cost accounting; activity-based costing; conception of process cost accounting; process oriented calculation) Target cost planning and control (characteristics of target cost management; criticism on the acceptance of target cost management ; accounting functions of a lifecycle calculation; top-down budgeting Budgets and budgeting (budgets and functions of budgets; composition of budget costs and earnings statement; organisational requirements for budgeting; methods of budget planning, operative budget system; coordination of budgeting) Budget control and deviation analysis (function of cost control; control in a fixed budgeting; control in a flexible budgeting; control in marginal costing; control of process costs Internal pricing (divisional organisation structure and earnings statement; internal pricing and profit-centre; accounting functions of internal pricing; methods of internal pricing; types of internal pricing; market-oriented accounting (reasons fort he development to Shareholder- Value; market price and market value; determination of company value; cost of equity and capital market model; capital asset pricing model Business ratios and Balanced Scorecard Horvath, P.: Controlling, akt. Aufl., München, Peemöller K.: Controlling, akt. Aufl., Herne

5 Reichmann, T.: Controlling mit Kennzahlen und Managementberichten, akt. Aufl., München Weber, J.: Einführung in das Controlling, akt. Aufl., Stuttgart Witt F.-J.: Controlling, akt. Aufl., Stuttgart Ziegenbein, K.: Controlling, akt. Aufl., Ludwigshafen

6 MODULE NO.: 174 Balance Sheet Analysis & Due Diligence TEACHING METHODS: Seminar 6. Semester ECTS-CREDITS 4 FREQUENCY: Weekly REGULATORY RESPONSIBILITY: Prof. Dr. Rodt / Dr. Trauttmansdorff Prof. Dr. Rodt / Dr. Trauttmansdorff Principles of business, 171, 173 PREREQUISITES: bookkeeping, balancing STUDY AIDS TO BE Calculator WE OBJECTIVES: Students are able to: Analyse and compare the published annual reports of different companies with the help of their structure and different ratios Determine the company value of different businesses on the basis of different methods CONTENT: Preparation of balance, earnings statement and notes Performance analysis with business ratios such as business performance, labour cost intensity, unadjusted margin, EBIT. Analysis of profitability with return ratios such as net profit ratio, DuPont Tree, returns on assets. Investment/Asset structure analysis with the help of asset ratios such as total capital turnover, inventory range of coverage, receivables coverage Financing/Capital structure analysis with equity and debt quota Liquidity analysis with cash ratio, cash flow and capital flow accounting Reasons for operations audit Capitalisation interest (cost of equity (CAPM, multiple factor model), cost of debt, weighted average cost of capital (WACC)) Methods for operations audit (trademark evaluation model centred on substance/substantial/essentials, liquidation model, gross receipts method, Average method, Discounted Cash Flow, Adjusted Present Value, Real options, Sum of the parts- valuation, Economic Values Added (EVA)) Ratios for operations audit (E.g. stock price/ win relation, cash flow per stock, market capitalisation.) Cash Flow ratios Küting, K.H., Weber, C.P., Becker, C.: Die Bilanzanalyse : Beurteilung von Abschlüssen nach HGB und IFRS, Schäffer-Poeschel Coenenberg, A.: Jahresabschluss u. Jahresabschlussanalyse Heese, B., Gruber, W., : Bilanzanalyse und Kennzahlen: Fallorientierte Bilanzoptimierung, Gabler Ballwieser, Unternehmensbewertung, Prozeß, Methoden und Probleme, aktuelle Auflage, Schäffer-Poeschel Drukarczyk, J., Schüler, A.: Unternehmensbewertung, aktuelle Auflage, Vahlen Wiehle, U./Diegelmann, M./u.a.: Unternehmensbewertung: Methoden, Rechenbeispiele, Vor- und Nachteile, aktuelle Auflage, Cometis

7 MODULE NO.: 175 Auditing & Business Start-up TEACHING METHODS: Seminar 7. Semester ECTS-CREDITS 4 FREQUENCY: Weekly RESPONSIBILITY FOR THE COURSE: Prof. Dr. Scharl, Prof. Dr. Schwarzmann Prof. Dr. Scharl, Prof. Dr. Schwarzmann OBJECTIVES: Principles of business PREREQUISITES: studies, book keeping, balancing WT STUDY AIDS TO BE Calculator Students are able to: Identify the individual areas of business start-up Independently work on case studies Analyse problems in auditing and to independently solve problems in selected cases studies CONTENT: From the product idea to a business idea Practical hints for consumer orientation and marketing Business plan financing and the use of subsidies Formation steps and the choice of a legal form purchase of a or investment in a business Operative and strategic controlling Composition of company structures Engagement of employees Choice and handling of banks and consultants Handling of legal problems in daily business Purpose and complexity of annual audit Principles of risk-oriented auditing approach Planning and implementation of annual audit Auditing of the internal control system Auditing technique on selected annual audits Judgement of auditor Audit report and audit certificate Further aspects from the practical work of an auditor Maikranz, Das Existenzgründungs-Kompendium, aktuelle Auflage Vorlesungsbegleitendes Skriptum Institut der Wirtschaftsprüfer (Hrsg.): Wirtschaftsprüfer Handbuch Band I, aktuelle Auflage, Düsseldorf. Marten, K.-U./Quick, R./Ruhnke, K.: Wirtschaftsprüfung, aktuelle Auflage, Stuttgart. Wüstemann, J: Wirtschaftsprüfung case by case, aktuelle Auflage, Frankfurt.

8 MODULE NO.: 176 IT for Controlling TEACHING Lecture 7. Semester ECTS-CREDITS 5 FREQUENCY: Weekly RESPONSIBILITY FOR Prof. Dr. Cichon/ Prof. Dr. Körbs THE COURSE: Prof. Dr. Cichon PREREQUISITES: Cost Accounting AS STUDY AIDS TO BE Calculator OBJECTIVES: The students are able to: collect business activities in numbers Analyse the generated numbers for decision and controlling processes Understand the instruments for planning and controlling in a company Participate in set-up projects of information and controlling systems CONTENT: Use and application of ERP-Software for accounting and controlling Compiling of decision alternatives in a company at the pc with the help of controlling instruments Set-up of a monthly controlling calculation at the pc Implementation of scenario calculations at the pc Set-up of an integrated controlling system Demonstration of the gained numbers in a presentation Combination of controlling and liquidity planning Application of spreadsheet programs Albright, S. C.; Winston, W. L., Spreadsheet Modeling and Applications, aktuelle Ausgabe Pollmann, R., Rühm, P., Excel im Controlling, aktuelle Ausgabe Scheck, R., Controlling mit Excel, aktuelle Ausgabe Röhrenbacher, H., Gelbmann, R., Excel für Rechnungswesen und Controlling, aktuelle Ausgabe

9 MODULE NO.: 177 Case Study : Accounting & Auditing TEACHING METHODS: Seminar 6. Semester CHW: 2 ECTS-CREDITS 4 FREQUENCY: Weekly REGULATORY RESPONSIBILITY: Prof. Dr. Körbs/ Prof. Dr. Rodt / Prof. Dr. Schwarzmann/ Dr. Trauttmansdorff Prof. Dr. Körbs/ Prof. Dr. Rodt / Prof. Dr. Schwarzmann/ Dr. Trauttmansdorff Cost Accounting 171, 174, 175 PREREQUISITES: STUDY AIDS TO BE Calculator, PC AS OBJECTIVES: Students are able to: Analyse and edit accounting facts/ data CONTENT: Edit accounting cases and auditing cases (use of software programme) Interdependency between business decisions and accounting/ auditing Work with current case studies Beck scher Bilanzkommentar, aktuelle Auflage

10 MODULE NO.: 178 Business Simulation: Controlling English TEACHING Project 7. Semester CHW: 2 ECTS-CREDITS 4 FREQUENCY: Weekly RESPONSIBILITY FOR THE COURSE: Prof. Dr. Körbs Prof. Dr. Körbs OBJECTIVES: 173 PREREQUISITES: AS Students are able to: STUDY AIDS TO BE Preparation of Annual Financial Statements Cost Accounting Calculator, PC Use operative controlling instruments on a complexity reduced but realistic business model and can therefore collect practical experience without any risk. present their decision making process and the resulting conclusions in English CONTENT: The business simulation TOPSIM Global Management simulates a situation in which the students act as board members of the Electronic Manufacturing Services (EMS) branch. It is their task to develop a global strategy for the company. In regard to the macroeconomic situation, they will be responsible for all business decisions. Handbook TOPSIM

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