Group Accounting


Lecturer:   Prof. Dr. Inge Wulf  
Responsible scientific assistant:   Alexander Senger, M.Sc.  
Course catalog number:   S 6613  
Semester hours per week (SWS):   2

Learning objectives

Students develop specialist skills in an in-depth field of corporate accounting. They are familiar with the instruments of accounting policy and can assess the effects of changes in statutory accounting regulations. They are able to estimate the effect of accounting policy options on the annual financial statements and to calculate and interpret key figures relevant to accounting analysis for example cases. After completing the module, students can critically assess a company on the basis of the available company data in the annual financial statements and can draw conclusions on the actual situation of the company.


  1. Balance sheet policy as part of corporate policy

  2. Basics of balance sheet analysis

  3. Data collection: Preparation of the annual financial statement

  4. Profit analysis

  5. Financial analysis

  6. Formation of an overall opinion

  7. Segment analysis

  8. Capital market analysis

  9. Value-oriented analysis