BBABW-520 P420-0354 wbb2 4 V 5 5 yes German Written exam (120 min. / Repeated semesterly) BBABW-520 Business Administration 5 mandatory course BBABW-520 Business Administration 5 mandatory course 60 class hours (= 45 clock hours) over a 15-week period.The total student study time is 150 hours (equivalent to 5 ECTS credits).There are therefore 105 hours available for class preparation and follow-up work and exam preparation. BBABW-210 Cost Accounting and Controlling Prof. Dr. Jochen Pilhofer jpr Prof. Dr. Jochen Pilhofer jpr After successfully completing this module students will: - be familiar with the conceptual and legal principles of German accounting law (HGB) and, in this context, have a comprehensive understanding of the link between financial accounts and tax accounts (authoritative principle); - be familiar with the generally accepted accounting principles (GAAP) as well as the basic concepts regarding the approach, valuation (initial and subsequent valuation) and disclosure in order to be able to apply these methods on practice-related questions; - be able to describe the most important national accounting standards for selected accounting topics (e. g. inventories, trade receivables, equity capital, provisions, liabilities, deferred income, earnings report, etc.) and of analyzing their effects on the asset, financial and earnings position of annual financial statements prepared in accordance with national accounting standards; - be familiar with different types of balance sheet policies and discretionary decisions and can apply these to practical questions depending on a management"s objectives; - be able to apply their knowledge to practical questions, e.g. in the form of exercises and case studies. Submodule: Tax Theory - Students will be able to name the characteristics and justification for the most important German tax types. - They will be able to calculate the tax base - depending on the type of tax . - Students will be able to calculate their personal income tax. - They will be able to point out differences in the income tax rates of partnerships and corporations and carry out a comparison of effective tax burden. - Current asset accounting (inventories, receivables, etc.) - Equity accounting - Liability accounting (provisions, liabilities) - Prepaid expenses and deferred income accounting - Earnings report (cost of sales/total cost method) - Annex - Financial report Taxes: Submodule: Tax Theory - General tax theory - Income tax - Corporate tax - Trade tax - Value added tax Lecture and tutorial - Baetge et al., Bilanzen, Düsseldorf - Coenenberg et al., Jahresabschluss und Jahresabschlussanalyse, Landsberg/Lech - Döring/Buchholz, Buchhaltung und Jahresabschluss, Berlin - Grefe, Kompakt-Training Bilanzen, Ludwigshafen (Rhein) - Meyer, Bilanzierung nach Handels- und Steuerrecht, Herne/Berlin - Schildbach et al., Der handelsrechtliche Jahresabschluss, Sternenfels. Comments: - Adler/Düring/Schmaltz, Rechnungslegung und Prüfung der Unternehmen, Stuttgart - Küting/Weber, Handbuch der Rechnungslegung (Einzelabschluss), Stuttgart - Berger/Ellrott/Förschle, Beck’scher Bilanzkommentar, München Submodule: Tax Theory - Bornhofen, M.: Steuerlehre 2, latest edition. (Always the latest edition.) Thu Apr 16 20:17:07 CEST 2026, CKEY=wjus, BKEY=wbb2, CID=[?], LANGUAGE=en, DATE=16.04.2026