Skip to Main Content
Sign In
Methodological Competence
  • kennen die zugrunde liegenden Rechtsquellen sowie die einschlägigen Werke aus der Literatur.
  • verstehen die Grundstruktur der einzelnen Rechtsquellen;
  • sind in der Lage die zugrunde liegenden Rechtsquellen entsprechend auszulegen.
  • lösen unter Heranziehung der gesetzlichen Grundlagen und der einschlägigen Literatur praktische Fälle.
  • vergleichen unterschiedliche Vertragstypen und ermitteln Gemeinsamkeiten und Unterschiede.
  • erarbeiten selbstständig unter Heranziehung der gesetzlichen Grundlagen und der einschlägigen Literatur verschiedene Vertragstypen.
  • beurteilen praktische Fallkonstellationen im Hinblick auf die Einhaltung der gesetzlichen Vorschriften im Bereich des Öffentlichen und Zivilrechts.
Professional Competence
  • Know the responsibilities, functions and methodology of external controlling and reproduce differences from strategic controlling.
  • Understand operative controlling as an opportunity for financial steering of the company, while considering a previously executed indicator analysis in the fields of, liquidity, stability and profitability.
  • Apply viable instruments of operative controlling in cases concerning concrete issues and compile cash-flow statements, income budgets, finance plans and budgeted balance for companies with a forward-thinking approach to its management.
  • Analyze annual accounts of companies by means of selected financial ratios on liquidity, stability and profitability and draw the right conclusion from the analysis of key indicators.
  • Develop proposals for solutions to given problems (e.g. on overcoming liquidity shortfalls, towards debtor management, towards income optimization etc.), respectively based on arising problems on the part of fellow students in the course concerning special areas of controlling (e.g. investment controlling).
  • They are able to demonstrate ongoing control over the financial and liquidity situation of a case and to correct mistakes in the plans immediately.
  • Evaluate instruments of operational controlling on their advantageousness or practicability and can recognize and describe interconnections between accounting and other subjects.
Personal Competence
  • Perceive their own learning ability and willingness to learn.
  • Communicate independently, reflect on their own behavior and carry out an appropriate self-assessment.
  • Take on responsibility through self-discipline, flexibility and target orientation.
  • Are characterized by their full commitment, duteousness and reliability.
  • Represent their independence and self-motivation and thereby positively influence their determination to be top performers
Social Competence
  • Understand the oral presentation by the lecturer (input, questions and solutions) and pay attention to the remarks of their fellow students.
  • Operate partly in partner work on solutions to exercises given by the lecturer, as well as in group work within self-study.
  • Assess suggestions for solutions from fellow students, evaluate their own approaches to solutions (ability to criticize).
  • Distinguish themselves through capacity for teamwork, communication skills and ability to cooperate.
  • Represent and justify their own approaches to solutions during criticism by the lecturer or fellow students (ability to accept criticism).
Methodological Competence
  • Reproduce accounting techniques in terms of posting records together with balance sheet and income representations.
  • Understand the work techniques of accounting, as well as the meaning of subject-specific forms of expression and are able to reconstruct the underlying situation when posting records (reading of posted records).
  • Are able to solve accounting problems, execute measures leading to effects on the fiscal and commercial income, calculate values for income based taxes and adjustments of tax bases, utilize different valuation methods and create a detailed end-of-year report.
  • Analyze concrete situations for their relevance to financial accounting and compare alternative posting or income recognition techniques.
  • Record the two income recognition techniques and accounting on a cash basis as two different concepts of income recognition.
  • Evaluate and assess their own work based on jointly compiled or given solutions
Professional Competence
  • Know the tasks, functions and methodology of accounting and report on effects of booking records.
  • Understand accounting as a supplement in the context between commercial and tax provisions, and are able to explain differences between financial statements of different legal forms of businesses (individual companies, partnerships, corporations).
  • Analyze concrete situations for their relevance to accounting, identify valuation problems in the scope of fixed assets, current assets, deferrals, accruals and liabilities.
  • Develop proposals based on given problems or based on questions arising on the part of fellow students in the bookkeeping and accounting course.
  • Assess different accounting techniques concerning their advantageousness or practicality and are able to recognize and describe interconnections between accounting and other subjects
Personal Competence
  • Organize the research- and writing process and are able to independently overcome any critical challenges of the work
Methodological Competence
  • Apply the guidelines for academic work
  • Use the chosen language of the thesis in a correct way
  • Analyse the methods supplied and decide independently which methods can be best used to answer the research question
  • Apply the chosen methods in a correct and situation-specific way
  • Break down the knowledge gained from the research results
  • Point out opportunities and limitations of the thesis
Professional Competence
  • Apply specialist terminology in a selective and correct way
  • Analyse sources and use those relevant for the thesis
  • Combine the subject content to answer the research question
  • Delimit the chosen topic in order to realize the research project
  • Argue, why a delimitation of the topic is possible without loss of quality
Personal Competence
  • nehmen Argumente von Mitstudierenden wahr und auf
  • arbeiten in Gruppen gemeinsam an der Lösung kleiner Fallbeispiele, kommunizieren die Lösungsansätze,
  • kümmern sich um Mitstudierenden indem sie ihnen bei der Lösung helfen, Ansätze diskutieren
  • lernen in Gruppen Lösungen zu beurteilen und bewerten, übernehmen Verantwortung bei der Präsentation gemeinsam erarbeiteter Lösungen,
  • adaptieren eine abstrakte Denkweise, formulieren Hypothesen,
  • lernen abstrakte Argumentationen von Mitstudierenden zu klassifizieren,
  • können abstrakte Sachverhalte begründen,
  • nutzen Theorien um die eigene Argumentation zu begründen und verteidigen,
  • entwickeln einen hohen Grad an Selbstorganisation, Disziplin und Teamfähigkeit
Subscribe to