General information

Corporate accounting deals with the conceptual design and the operating conditions of information systems in the company. The accounting systems are predominantly based on monetary variables. The three typical accounting systems are:

  • External accounting
  • Cost and performance accounting
  • Investment and financing accounting

The Department of Management and Corporate Accounting teaches the following lectures:

  • Accounting and Annual Financial Statements
  • Cost and Performance Accounting
  • Controlling and Cost Management
  • Accounting According to HGB and IFRS
  • Balance Sheet Policy and Balance Sheet Analysis
  • Group Accounting
  • Accounting for the Energy Industry

Most of the lectures are supplemented by exercises. In addition, there are seminars on various topics of corporate accounting; in seminars, for example, DATEV University Sample Cases are worked on and analyzed, the basics of which are previously worked out in separate DATEV Practice Days. The students can further deepen their developed skills in the context of final theses.

The research focuses of the Department of Management and Corporate Accounting are the following: Accounting according to HGB and IFRS, reporting and business analysis.