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Business taxation & Auditing

Welcome to the information pages of our bachelor's degree program "Business Taxation & Auditing". On the following pages you will find all important information about this application-oriented study program, which will qualify you for a professional career start in the field of tax consulting as well as auditing. The study program is a six-semester, modular full-time study program. 

If you need further information or if you have any questions, please contact Prof. Dr. Grafmüller (head of the program) or Ms. Christiane Weinerth (program manager). . We will be happy to assist you.

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Brief profile of the bachelor's degree program in Business Administration and Taxation & Auditing

Nothing is more constant than change. This is especially true for tax legislation and accounting. We impart state-of-the-art knowledge regarding both national and international regulatory content. In our Business Taxation and Auditing degree program, you will acquire the necessary knowledge and become familiar with the latest trends and developments in the two main areas of study.

Business Administration Taxation  - here you will not only gain knowledge of the various types of taxes, but you will also be able to determine the tax burden and make business decisions taking taxes into account.

Auditing - dealing with national and international accounting regulations and checking their correct application are the main focus here.  However, knowledge of capital market regulations and company valuation is also taught.

In a standard period of study of 6 semesters, you will first learn the basic knowledge of business administration, before specific contents of taxation and auditing form the focus. You will learn to understand and classify legal regulations, structure and solve practical problems in a team, present and communicate with and in front of your lecturers and fellow students.

The curriculum includes in-depth knowledge of office applications and the basics of business information systems as well as the application-oriented use of software solutions in tax consulting and auditing. Due to the resulting broad spectrum of applications, you have the best chances for a quick career start with a variety of opportunities in the exciting and forward-looking fields of activity in tax consulting and auditing.

The bachelor's degree also allows you to further qualify for a master's degree of your choice or, after a period of practical work experience, to take the professional examinations tax advisor and / or auditor.

The program at a glance: 

*Here you will find detailed information about the admission requirements.

Your studies at a glance

The Bachelor's degree program in Business Administration, Taxation and Auditing is divided into six semesters. The program has a modular structure and is divided into 25 modules plus a practical phase abroad and a bachelor's thesis. In this way, you will acquire the necessary skills to meet the expectations and requirements of the job market.

The following figure gives you an overview of the course and the structure of the study program:

Below we provide you with detailed information on the individual study modules: 

1st semester

Module General Business Administration

The basic module "General Business Administration" first deals with the specifics of business administration as a science before moving on to concepts and approaches of economic thinking and acting in order to recognize, analyze and discuss economic issues on an ongoing basis. This includes business functions such as procurement, production, sales, human resources and financing and initial management concepts. You will learn the basic business methods and instruments and will be able to apply them to simple problems.

Module Business Mathematics

The basic contents of this module are financial mathematics, linear algebra and analysis, with the help of which economic problems are formulated in the language of mathematics. The focus is on questions of financial mathematics in order to interpret and implement results derived from mathematics in an economic way. For this purpose, e.g. net present value calculations, curve discussions, determination of extreme values, elasticities, basics of optimization, linear systems of equations as well as input/output analysis will be used. 

Accounting and Cost Accounting Module

The overall module consists of the two sub-modules "Accounting" and "Cost Accounting". In the sub-module "Accounting", the basic structure of business accounting and bookkeeping, as well as the fundamental relationship between the balance sheet and the income statement are dealt with. In addition, business transactions are mapped using double-entry bookkeeping and annual financial statements are prepared. In the sub-module "Cost Accounting", knowledge of the tasks and instruments of cost type, cost center and cost unit accounting on a full cost basis as well as basic knowledge of direct costing is acquired. This includes the application of the essential instruments of cost type, cost center and cost unit accounting in the context of operational issues.

Law module

Topics of the module are an introduction to private and public law and related to the Civil Code, the General Part, the Law of Obligations as well as the Law of Property. The aim is for you to be familiar with the necessary areas of law and legal matters for future tasks in business and to be able to apply the most important areas of civil law relevant to business law in a practical manner. This includes the skills to independently use the relevant sources of law, to assess business law issues and to solve legal cases.

Personnel and Marketing Module

The module consists of the two sub-modules "Personnel" and "Marketing". The first module deals with the functional basics of human resources management, personnel planning, the design of working conditions, remuneration and remuneration policy, as well as personnel recruitment, selection and development. The sub-module "Marketing" deals with the elements of a management-oriented marketing concept as well as basic instruments and organizational aspects of marketing. This includes the basics of strategic marketing management, methods of market research but also central aspects of product, price, communication and sales policy.

Module Business Informatics

The module consists of the two sub-modules "Theory" and "Practice". The aim of the module as a whole is to become familiar with the operation and most important techniques of current hardware and software and to understand how information and communication technology can serve business management purposes. The most important business applications of information and communication technology are dealt with and simple business methods (e.g. break-even, ABC analysis) are applied in a practice-oriented manner with the help of spreadsheet programs.

 

2nd semester

Module Investment and Financing

The sub-module "Investment" deals with the basic investment and profitability calculations under security and the evaluation of investment alternatives. The procedures of the static investment calculation as well as the procedures of the dynamic investment calculation are discussed and deepened with concrete application examples. In addition, special cases of investment appraisal such as the replacement problem as well as profitability, financial and liquidity planning are dealt with. The mirror-image sub-module "Financing" deals with the instruments of external and internal financing and discusses advantages and disadvantages of different financing alternatives and evaluates selected capital structures.

Accounting and taxation module

In the sub-module "Accounting", the legal origins and the core business statements of (individual) annual financial statements according to national law (commercial and tax law), including the distinction from group accounting and annual financial statements according to international law (IFRS), are discussed. Important business statements of accounting such as balance sheet and income statement are examined and assessed in order to derive economic decisions from them. In the sub-module "Taxation", the fundamentals of corporate taxation are fundamentally dealt with and the tax burden effects associated with business management decisions are determined.

Module Statistics

The module Statistics consists of the sub-modules "Statistics", and "Statistics with Excel". In the context of "Statistics" you will learn the most important concepts, definitions, formulas and methods of descriptive and inductive statistics. This includes, for example, mean values, measures of dispersion and higher moments, index numbers, correlation or regression. You will learn how to analyze collected data (descriptive statistics) as well as how to theoretically and practically apply probability calculation, estimation methods and hypothesis tests. In the sub-module "Statistics with Excel" you will apply the theoretical topics covered in the sub-module "Statistics" in Excel using sample data relevant to business management (e.g. share prices). Theoretical knowledge of statistics will be deepened and additional Excel knowledge will be taught. This provides you with the application competence for practice-oriented, quantitative methods for the preparation, compression and analysis of data to improve the quality of decision-making in business administration functional areas.

Module Economics

Learning objectives of the submodule "Economics" are the knowledge and understanding of the functioning of market economies as well as the economic policy objectives and instruments. This includes the basics of national accounting and economic policy as well as basic macroeconomic explanatory approaches, which are analyzed in short and long term and applied to practical economic policy. In addition, key production technologies are distinguished from one another and market pricing is described and interpreted.

Module Basic Business Skills

In the sub-module "English I - Business Basic", simple to moderately difficult business situations are simulated communicatively (by telephone or in writing). You will train to describe companies, business objects, etc. as well as to analyze basic processes and to reproduce them descriptively using suitable media. In the sub-module "Soft Skills I", appropriate linguistic usage in international contexts is taught and the linguistic registers (business language, everyday language, academic language, student language) as well as regional language phenomena (US English, UK English) are differentiated from each other. Furthermore, the course deals with learning organization and presentation techniques, preparing a short presentation on business topics and presenting it in German and/or English.

 

3rd semester

Module Corporate Management and Controlling

This module consists of the sub-modules "Corporate Management" and "Controlling". You will learn about the interests of all stakeholders in a company, examine basic management models, planning and decision-making techniques and be able to evaluate and use these in a targeted manner. This also involves the goal-oriented design of organizations and processes and their controlling approaches, which you will evaluate and operationalize for application. In addition, you will learn central principles and methods of controlling and be able to apply them to practical issues. In doing so, you will reflect and take into account different perspectives and interests in order to be able to recognize the appropriate framework conditions appropriate to the situation and to make well-founded and responsible decisions.

  • Module Business Taxation I
  • Module Auditing I

Module Advanced Business Skills

The module aims at enabling students to deal with business in an international context. In the sub-module "English II - Business in Practice", students discuss specific, current but also critical topics in a results-oriented manner and rehearse, for example, job application procedures in English. The module is rounded off by the sub-module "Soft Skills II - Communication", in which the students learn to prepare a thematically and temporally more extensive presentation or training on business topics from the area of communication/conflict management/negotiation and to present it in German and/or English and to activate participants.

Mentor Program Module

The mentor program serves to help students and full-time lecturers of the program to get to know each other and ensures personal, individual support. On the other hand, initial topic discussions regarding the bachelor thesis are to be held. Another aspect is the discussion of possible problems in the course of studies and finding a supervisor for the internship.

 

4th semester 

Business taxation II

Auditing II

Module Elective

In the 4th semester, you will choose an area of your choice from the range of other courses. This allows you to have a second focus, which increases your professional flexibility. 

Module International Business Skills

In the sub-module "English II - Business Knowledge" you will be able to communicate a comprehensive business topic in English in a compact way and with topic-related technical vocabulary. In doing so, you will be familiar with typical, culture-related deviations of presentations in English-speaking countries. In the sub-module "Soft Skills III - Business Ethics" you will practice forming opinions and representing your point of view in a discussion in English and motivating other people to express their opinions.

Module Scientific Work

In this model you will learn objectives and standards in the scientific environment and will be able to apply the relevant guidelines on the basis of practical issues using the basics of scientific expression and citation. This module prepares you for your own, scientific thesis (bachelor thesis).

 

5th semester

  • Business Taxation III
  • Business Taxation IV 

Module Business Valuation III

In the sub-module "Company Valuation" you will learn the methods and principles of valuing companies and shares and apply them to case studies. In the sub-module "Group Accounting" you will deal with the preparation of consolidated financial statements and gain a deeper understanding of the application of individual consolidation types through case study processing. In the sub-module "International Accounting" you will gain basic knowledge of accounting according to HGB and IFRS and differentiate between them. The significance, development as well as principles and special features of IFRS in the accounting and valuation of assets and liabilities but also in a profit realization are dealt with in order to be able to understand, analyze and evaluate an annual financial statement according to IFRS in its essential features.

Module Audit IV

The sub-module "Portfolio and Capital Market Theory" deals with risk and return of investments and investment programs (securities portfolios) and their valuation and quantification. You will understand the concept of diversification, be able to apply it and determine efficient as well as optimal portfolios. In addition, the capital market models CAPM and APT are in the foreground. In the sub-module "Investment and Value Enhancement" students will be able to analyze main issues of corporate finance, the role of the financial manager with the tasks, the implications of a separation of corporate management and capital ownership. The valuation of financial securities and working capital will be concretely applied.

 

6th semester 

Module Semester Abroad or Internship

You can choose between a semester abroad or a practical semester (mandatory internship). In an authentic environment, you can become acquainted with cultural as well as economic peculiarities, develop existing language skills in concrete communication situations as well as your social competence for further professional development. Optionally, you can apply and deepen your practical knowledge and skills in as many areas of your study program as possible in the relevant departments of a business enterprise or a business-related institution in Germany or abroad during a practical phase.

Bachelor thesis module

In the context of their Bachelor's thesis, students work independently on a business problem, both in the subject-specific details and in the interdisciplinary contexts, using scientific methods.

Special features

Study concept

Our bachelor's degree program provides you with fundamental specialist knowledge of business administration based on the fundamentals of business taxation and auditing. In addition, the program imparts interdisciplinary qualifications, supplemented by the special teaching content of the main areas of study. A central aspect is the topicality of the course content, which takes into account tax laws, tax case law and also accounting regulations, which are constantly being amended and developed.

With our application-oriented study program, we pay special attention not only to the basic technical content, but also in particular to the development of your methodological, personal and social skills in order to prepare you in the best possible way for your future career For example, the consideration of ethical aspects in decision-making, interculturalism and leadership quality play an important role.

 

Varied teaching with high practical relevance

Our degree program is characterized by first-class theoretical teaching, which ensures you a sound knowledge base for your future field of activity. The high practical relevance, the concrete application reference and the orientation of the teaching contents to current trends and developments are decisive. The courses are held with the help of technological support as lectures with integrated exercises. Group work, discussions, seminars, case studies & mini-cases for reflection and application of knowledge are an essential part of the course. In addition, digital units round out the course offerings and increase flexibility in learning.

Project work - where possible in cooperation with companies -, case studies and guest lectures underpin the practical relevance of the course content and offer you first-class opportunities to network with renowned experts and practitioners.         
For your final thesis, cooperation with a company is sought.    

  

Diverse specializations and in-depth options

We offer a wide range of elective modules to complement and deepen your individual interests. These build on the business fundamentals taught in the first semesters. This gives you the opportunity to specialize in topics such as management consulting, human resources, marketing, controlling or logistics in addition to your main area of study, thus acquiring further core competencies and in-depth professional know-how.

Study abroad/practical phase

With globalization and increasing international interdependencies, activities and trade volumes in particular are growing in an international context.  You can meet these challenges in your later working life. Therefore, we offer you the opportunity to spend a semester abroad at a partner university during your sixth semester. During your semester abroad, you will receive first-class support from our International Office. In addition to deepening your professional knowledge, you will get to know the culture, mentality and language of the host country and can establish international contacts with students as well as potential employers.    


In the course of study "Business Administration and Taxation & Auditing" we train you specifically for the practice. Accordingly, we provide an internship semester for you in the sixth semester as an alternative to the semester abroad. During this time, you will work in a company and apply the specialist knowledge you have acquired at to gain initial practical experience and practical contacts. During your practical phase you will be individually supervised by a professor of your study program.

Mentoring program

We accompany you. Our professors maintain personal contact with you as part of our mentoring program. This enables you to arrive at our university, ensures optimal support and guidance not only at the beginning of your studies, but also throughout your studies, especially in personal, organizational and content-related matters.

Studium Generale

Beyond the study program of your degree program, you have the opportunity to voluntarily attend events in the Studium Generale, which we offer in cooperation with partner universities and colleges. Exciting topics and lecturers broaden your horizons beyond the purely technical topics.

Career opportunities

Graduates of the bachelor's degree program "Business Taxation & Auditing" take on specialist and management tasks in a wide range of areas of the economy. In particular in tax and auditing companies, in accounting or controlling of companies, in industrial, commercial or service companies and in associations and institutions.

The Bachelor's degree represents your first professional qualification "Bachelor of Arts B.A."! In addition, it also enables you to further qualify for a Master's degree of your choice or to take the professional examinations to become a tax advisor and/or auditor after completing a period of practical work experience.

The following are examples of testimonials from some of our graduates: 

This page provides an overview of the professors and lecturers who teach the lectures in the bachelor's program "Business Taxation & Auditing":

Prof. Dr. Frank Grafmüller

Course Director Business Taxation & Auditing
Teaching area: Business Taxation and Auditing

further information

Prof. Dr. rer. pol. Birgit Angermayer

Teaching areas: Group accounting, accounting of insurance companies and credit institutions, business valuation, tax planning, professional law, cost accounting 

further information

Prof. Dr. Andreas Diesch

Teaching areas: Income taxes, international tax law, taxation of corporate restructuring, accounting, investment, cost accounting 

more information

Prof. Dr. Markus Widmann

Syllabus: International Financial Reporting Standards (IFRS), financial statement auditing, auditing methodology, auditing standards,...

more information

Prof. Dr. Stefanie Hehn-Ginsbach

Teaching Areas: Investment and Finance, International Finance, Portfolio and Capital Market Theory, Investment and Value Enhancement, Applied Corporate Finance.

"Finance is the heart of the entire economy - it is what makes any entrepreneurial activity possible, ensures that markets function properly, and creates prosperity and growth. Imparting knowledge and skills in these exciting subject areas, as well as mentoring and developing young talent in preparation for exceptional careers in the diverse fields of finance, is my passion and my top priority." more information

Prof. Dr. rer. nat. Carsten Pohl

Teaching Areas: Statistics, SAP ERP, mathematics, asset management 

"Not everything that can be counted counts, and not everything that counts can be counted" - Albert Einstein

more information

Prof. Dr. Gösta Jamin

Teaching areas: Banking, financial markets and derivatives, risk management, corporate regulation, economics. 

"The financial system is one of mankind's greatest inventions, along with the invention of the wheel and the taming of fire."

Read more

Prof. Dr. Sibylle Baumann

Fields of teaching: Civil law, commercial and corporate law, international business law, IT law, logistics law

more information& nbsp;

Prof. Dr. Martin Selchert

Fields of teaching: Marketing, Business Management, Consulting 

more information

Christine Heinzel

Teaching areas: Marketing, Human Resources, Project Management, Conflict Management, International Business Skills, Scientific Work

more information

Dieter Ott

Teaching Areas: Soft Skills, Business Ethics and Intercultural Competence

more information& nbsp;

Harry Sponheimer

Teaching Areas: Business English, English for Logistics, Intercultural Awareness 

more information& nbsp;

Application

For information on application procedures , please contact the staff of the Student Service Center. International applicants please contact the staff of the International Affairs Department. 

Here you can find the overview of study programs and get to the application.

Contact

For all questions regarding the content of the Bachelor's program, please contact:

Ms. Christiane Weinerth
Email: christiane.weinerth@hwg-lu.de
Phone: 0621-5203-314
Mobile: 0162-6418062