1 Course Manual Department of Business and Management Bochum 2012 2 Bachelor in International Business Management Study outline Degree Bachelor of Arts (B.A.) Department Business and Management Hochschule Bochum Date of accreditation October 1, 2011 Years 1 & 2 Year 3 Academic credits 3 Module code Seminar title: Course of studies Year ECTS credits Assessment Learning outcome Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content B – 11 Introduction to Business Management and Economics Bachelor 1 7.5 Exam Groundwork in Business Management and Economics. Teaching the main concepts, methods of thinking, and areas of Business Management and Economics Presentation of the individual subject perspectives as well as relating them to micro or macro-economic context Enabling the students to see economic issues in their context and evaluate them Accounting B-111 1-1 Prof. Dr. Hendler, Prof. Dr. Rüth, Prof. Dr. Theile, Prof. Dr. Weiß 2 Exam German Foundations (book keeping, posting in ledgers) Prep postings for annual accounts Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Lecture Introduction to Business and Management B-112 1-1 Prof. Dr. Meyer- Schwickerath 2 Exam German Subject matter and methods of Business Management Areas of the value chain Finance and investment IT systems in businesses Planning, decision making and control HRM and employee leadership Constitutive decisions (legal types, location, business network) Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Lecture Introduction to Economics B-113 1-2 Prof. Dr. Hecht 2 Exam German Foundations (scarcity, rationality, methodology) Budgeting in homes and companies, coordination problems, coordination procedures Goals of economic policy (growth, justice, certainty) Main actors of economic policy Order and process policy Teaching mode, didactic help Lecture 4 Module code B-12 Seminar title Course of studies Year ECTS credits Assessment Learning outcome Business Management Bachelor 1 10 Exam The students understand planning and organisation, HRM as well as process and quality management as the pivotal areas of business management. They know their respective contribution to company development and can establish fundamental concepts for an integrated, IT-based system to develop these areas. HRM B-121 1-1 Prof. Dr. Geiger, Prof. Dr. Grote 4 Exam German HR policy as an integral part of a company policy Functions of HRM Labour law framework (individual and collective labour law) HR planning (quantitave and qualitative demand analysis) Internal and external HR recruiting Employee development Internal training and further education Lecture Production and Quality Management B-122 1-1 Prof. Dr. Berning 2 Exam German Foundations and steps of development in manufacturing Product and service design Tools of quality planning in the development process Deciding output breadth and depth Designing output processes and systems Quality and environment management Sourcing and supply chain management Concepts of production planning and controlling Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Lecture Planning and Organisation B-123 1-1 Prof. Dr. Siebenbrock 2 Exam German Basic terminology Productive factors and the output range of a business Principles of organisation: structure, process and project organisation Organisational structure 1: the analysis synthesis concept Organisational structure 2: tools Typical phenomena in organisations Organisational development and transformation Organisation and management 5 Teaching mode, didactic help Module code Lecture B-13 Seminar title Course of studies Year ECTS credits Assessment Learning outcome Finance and Market Management Bachelor 1 12.5 Exam The module imparts the fundamental knowledge and skills in three essential areas of business management. The sub-modules deal with: the pivotal concepts of the financial management of businesses, as well as the main procedures of capital budgeting the fundamental principles of market-oriented business management, i.e. controlling the business from the demand side the paths of modern (IT-based) sourcing and distribution logistics Financing and Investing B-131 1-2 Prof. Dr. Kaiser 4 Exam German Foundations of corporate finance (flow and stock figures, cash flow) Internal versus external finance Equity versus debt financing Basic forms of direct and indirect debt issuance Dynamic methods of investment appraisal Dynamic methods of investment appraisal Lecture Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Learning outcome Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Learning outcome Teaching mode, didactic help Marketing B-132 1-2 Prof. Dr. Ritzerfeld-Zell, Prof. Dr. Schlottmann, Prof. Dr. Stark 4 Exam German The Marketing module creates an all-embracing understanding of marketing as a principle of business management; the focus lies in acquiring an understanding of marketing instruments Development of markets and the marketing principle Foundations of market research Marketing goals, strategies and instruments Product (branding, innovating, differentiation, range policy, services) Place (choice of distribution channels and marketing logistics) Contract policy (pricing and stipulating conditions) Promotion (advertising, PR) Lecture including practical work Seminar title Module code Year Lecturer(s) Periods per semester Logistics of sourcing and distribution B-133 1–2 Prof. Dr. Berning 2 6 Assessment Language Learning outcome Teaching mode, didactic help Exam German Concept and foundations of logistics and SCM Activity-based subsystems of logistics (order processing, warehousing and stock management, packaging, transport) Phase-specific subsystems of corporate logistics Concepts and instruments of sourcing logistics Concepts of distribution logistics within the context of marketing strategy Lecture Module code B-14 Seminar title Mathematics for Business Management Course of studies Year ECTS credits Assessment Learning outcome Bachelor 1 7.5 3 Exams The module instructs students about important mathematical techniques and methods that are used in business studies. The sub-modules are directed towards solving functional, financemathematics and linear economic questions. Prerequisite Analysis B- 141 1-1 Prof. Dr. Wolik, Prof. Dr. Moos 2 Exam German This class looks at the relevant areas of analysis important for the economic assessment of functional relationships in businesses Functions and their characteristics Calculating differentials and integrals Economic applications Financial Mathematics B- 142 1-2 Prof. Dr. Moos, Prof. Dr. Wolik 2 Exam German In financial mathematics we learn about methods that enable us to compare amounts at various due dates with one another or to offset the sums. Focal areas are: Calculating compound interest Calculating yield and principal IT-based financial mathematics Lecture including practical work Script, exercises, spread sheet software Linear Algebra B-143 1-2 Prof. Dr. Hellmig 2 Exam German Many economic issues are based on linear correlations and can be solved using methods from linear algebra. Concrete business cases Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Assessment Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content 7 are solved: Calculating matrixes Linear equations Linear optimisation, IT-based optimisation Assessment Module code Lecture including practical work B- 15 Seminar title Course of studies Year ECTS credits Assessment Content Statistics for Business Bachelor 1 7.5 Exam The module is about the most important methods and techniques for gathering, processing and analysing business data as well as for testing model assumptions and checking hypotheses. Using cases the use of current statistics software is illustrated. Descriptive Statistics B-151 1-1 Prof. Dr. Hellmig 4 Exam German Descriptive statistics deals with frequency distribution regression and correlation exploratory data analysis concentration measurements, indices, time lines Lecture including practical work, cases, spread sheet software and statistics software. Inductive Statistics B-152 1-2 Prof. Dr. Wolik 2 Exam German In inductive statistics business analysts look at probability. Foundations of probability calculation Estimation methods Hypothesis testing Lecture including practical work, cases, spread sheet software and statistics software B-16 Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Assessment Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Assessment Module code Seminar title Course of studies Year ECTS credits Assessment Content Business Law Bachelor 1 10 Exam In business law students are enabled to do business according to the governing law in routine cases. Moreover, they are empowered to cooperate with specialists in more demanding cases (legal department, external lawyer). This knowledge comprises an understanding of legal opinions and their mindset. Finally, students are supposed to develop methodological competence to independently work themselves into new areas. This range will provide an understanding of the functioning of the phenomenon called "Law". 8 Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Business Law 1 B-161 1-1 Prof. Dr. Kohl 4 Exam German Fundamental techniques of law and the principles of non-corporate business law cover areas of individual business transactions and legal acts as well as the general regulations on debtor relationships. Lecture Business Law 2 B-162 1-2 Prof. Dr. Kohl 4 Exam German This module looks at debtor relationships that are especially important in business life. Furthermore, the foundations of labour law as well as the individual legal framework of trade law for sole traders. Lecture B-17 Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Module code Seminar title Course of studies Year ECTS credits Assessment Content Business Language Bachelor 1 5 Exam Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Assessment Module code Business English 1 B-171 1 Sodmann 2 Exam English Seminar title Course of studies Year ECTS credits Assessment Content Seminar Business English 2 B-172 1 Sodmann 2 Exam English Exam B-17 Business Language Bachelor 1 5 Exam 9 Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Business French 1 B-173 1 Sodmann 2 Exam French Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Business French 2 B-174 1 Sodmann 2 Exam French Module code B-21 Seminar title Course of studies Year ECTS credits Assessment Content Controlling and Cost Accounting Bachelor 2 7.5 Exam This module deals with the fundamental methods and instruments of controlling and cost accounting in businesses. Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Controlling B-211 2-1 Prof. Dr. Weiß 2 Exam German Controlling concepts in business practice Goals and tasks of controlling Process and information orientation of controlling Organisational positioning of controlling Overview: function controlling Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Module code Lecture Cost Accounting B-212 2-2 Prof. Dr. Ebbeken 4 Exam German Positioning of cost accounting Tasks of cost accounting Areas of cost accounting (cost type accounting, cost centre accounting, EBIT) Cost accounting systems Lecture including practical work B-22 Seminar title Course of studies Trade and Tax Balance Sheets Bachelor 10 Year ECTS credits Assessment Content 2 7.5 Exam Modelling corporate earnings within accounting for controlling (management), dividend payout and taxation Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Trade balance sheet B-221 2-1 Prof. Dr. Hendler, Prof. Dr. Rüth, Prof. Dr. Theile 2 Exam German Introduction to corporate accounting Foundations of annual accounts Balance sheet concepts, content and appraisal of balance sheet positions Profit and loss account Lecture Tax balance sheets B-222 2-2 Prof. Dr. Hendler, Prof. Dr. Rüth, Prof. Dr. Theile 4 Exam German Trade balance sheets enhancement Appendix and annual report Stages of annual accounts publishing Lecture B-23 Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Module code Seminar title Course of studies Year ECTS credits Assessment Content Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Corporate governance Bachelor 2 7.5 Exam Strategic decision making training Leadership B-231 2-1 Prof. Dr. Siebenbrock 4 Exam German Selected management models Critical reflection of management models and techniques Leadership principles ... Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Lecture Corporate Strategic Planning Simulation Game B-232 2-2 Prof. Dr. Hellmig 4 Exam German Playing the operative simulation BO-CASH Selected methods of operations research and their application 11 Teaching mode, didactic help Module code Seminar title Course of studies Year ECTS credits Assessment Content Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Module code Seminar title Course of studies Year ECTS credits Assessment Content Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title to the game ... Lecture including practical work B-24 Company Taxation Bachelor 2 7.5 Exam Foundations of the German company taxation law Business Taxation 1 B-241 2-1 Prof. Dr. Förster, Prof. Dr. Rauenbusch 2 Exam German Income tax part 1 Tax obligation Types of income ... Lecture including practical work Business Taxation 2 B-242 2-2 Prof. Dr. Förster, Prof. Dr. Rauenbusch 4 Exam German Income tax part 2: special issues Corporation tax Trade tax ... Lecture including practical work B-25 IT for Business Applications Bachelor 2 10 Exam Data-base solutions, standard software solutions for data analysis, foundations of programming, automation with the help of Office products. IT for Business Applications I B-251 2-1 Prof. Dr. Blümel 4 Exam German Data base technologies Entity-Relationship Modelling SQL Data warehousing Data mining Lecture including practical work IT for Business Applications 2 12 Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Module code Seminar title Course of studies Year ECTS credits Assessment Content B-252 2-2 Prof. Dr. Blümel 4 Exam German VBA-based software development Data base access using VBA Lecture including practical work B-26 Teaching mode, didactic help Module code Economics Bachelor 2 10 Exam This module is about economic foundations, e.g. operation modes of markets, causes and effects of economic phenomena such as unemployment and inflation. Following the micro- and macroeconomic nexuses, the students will learn about the goals, means and agents of practical economic policy and evaluated with the help from the theoretical base. Microeconomics B-261 2-1 Prof. Dr. Häder 4 Exam German Foundations of micro-economic theory, markets, price theory Competition policy, market failure, regulating natural monopolies, environmental policy Lecture including practical work Macroeconomics B-262 2-2 Prof. Dr. Vogt 4 Exam German Foundations of classical and Keynesian macro-economic theory Financial policy, monetary policy, structural policy, foreign trade policy Lecture including practical work B-27 Seminar title Course of studies Year ECTS credits Assessment Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Key Skills Bachelor 2 10 Exam Social Psychology B-272 2 Prof. Dr. Harburger 4 Exam German Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content 13 Learning outcome Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Learning outcome Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Module code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Theories and methods of social psychology, its application and context of business management Organisational behaviour as an applied behavioural science Introduction to social psychology Psychology Motivation theory Theories on learning Lecture Rhetoric and presentation B-273 2 Prof. Dr. Harburger 4 Exam German Within actual presentation situations, the student learns to impart knowledge as well as to cope with objections. Types of presentations Communication as complex process ... Seminar including practical work Strategic communication B-274 2 IZK 4 Exam German Communication training Mediation and arbitration Intercultural communication ... Lecture Cooperating, leading and controlling processes B-275 2 IZK 4 Exam German Project management Team coaching Diversity management ... Lecture 14 Bachelor in International Business Management Study outline Degree Bachelor of Arts (B.A.) Department Business and Management Hochschule Bochum Date of accreditation October 1, 2011 Learning outcome Year 3 Academic credits 15 Specialisation Seminar code Seminar title Course of studies Year ECTS credits Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year ECTS credits Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Organisation / HRM B-311 Organisation Bachelor 3 12 Exam Understanding the relationship between management and organisation. Organisation I B-311-1 3-1 Prof. Dr. Siebenbrock 4 Practical work, Exam German Designing the structure within a company Organisational development and business transformation Enhancing student knowledge in a focussed presentation Seminar Organisation 2 B-311-2 3-2 Prof. Dr. Siebenbrock 4 Practical work, Exam German Organisation as management task Organisational structure between companies Enhancing student knowledge in process management in a presentation Seminar Organisation / HRM B-312 HRM Bachelor 3 12 Exam Enhancing existing knowledge; employee retention (incentive systems, recruiting, development etc), case study work and concrete project applications. HRM I B-312-1 3-1 Prof. Dr. Geiger, Prof. Dr. Grote 4 Exam German Corporate policy and HRM HRM 2012 Innovative PRP systems E-recruiting ... Lecture HRM 2 B-312-2 3-2 Prof. Dr. Geiger, Prof. Dr. Grote 16 Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year ECTS credits Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Course of studies Year ECTS credits Assessment Learning outcome Seminar title Seminar code Year 4 Exam German Management concepts and their effects on HR Tools of HRM Career development, potential analyses ... Lecture Planning / Controlling B-321 Strategic planning Bachelor 3 12 Exam Understanding, evaluating and applying tools of strategic planning and strategic positioning. Strategic planning I B-321-1 3-1 Prof. Dr. Bock 4 Exam German Tools of strategic planning Analysing the competitive environment Global analysis Sector analysis Business analysis Benchmark analysis Life cycle analysis Gap analysis Strategic positioning options Portfolio strategies Integration strategies Product market strategies Synergy strategies Competitive strategies Presentation, group work, short presentations Strategic planning 2 B-321-2 3-2 Prof. Dr. Bock 4 Practical work German Assignments to enhance existing knowledge Presentations, discussions Planning / Controlling B-322 Controlling Bachelor 3 12 Exam Enhancing knowledge about concepts and tools of corporate controlling. Controlling I B-322-1 3-1 17 Lecturer(s) Periods per semester Assessment Language Content Prof. Dr. Rüth, Prof. Dr. Weiß 4 Exam German Goal setting and measure planning Budgeting tools ... Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Lecture and discussions including practical work Controlling 2 B-322-2 3-2 Prof. Dr. Rüth, Prof. Dr. Weiß 4 Practical work with presentation German Strategic controlling Overhead controlling Risk management ... Seminar with presentations Business IT / Logistics B-331 Information and communication systems Bachelor 3 12 Exam Understanding client-server systems, internet and intranet, modern languages (html, java, data base connectivity, and php), e-business applications. Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year ECTS credits Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year Information and communication systems I B-331-1 3-1 Prof. Dr. Blümel 4 Exam German Internet and intranet technologies Introduction to XML Java script based software development Seminar including practical work using the PC Information and communication systems 2 B-331-2 3-2 Prof. Dr. Blümel 4 Project and oral examination German Data base creation and design Concrete Internet/Intranet project Project management Seminars, coaching Business IT / Logistics B-333 Logistics Bachelor 3 18 ECTS credits Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year ECTS credits Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content 12 Exam Understanding the system character of integrated supply chains, realising the potential of current IT systems for logistics solutions. Logistics I B-333-1 3-1 Prof. Dr. Berning 4 Exam German Concept and added value of logistics Guiding principles of logistics Sourcing and supplier management ... Seminar Logistics 2 B-333-2 3-2 Prof. Dr. Berning 4 Exam German IT standards and systems in logistics Logistics and e-business Case studies Seminar International Business / Marketing B-341 International Business Bachelor 3 12 Exam Understanding the environment, processes and effects of international business and analyse cross-border goods and factor streams. International Business I B-341-1 3-1 Prof. Dr. Austermann, Prof. Dr. Meyer-Schwickerath 4 Exam German/ English Composition of world trade and international frameworks Protectionism Risk hedging in international trade ... Lecture International Business 2 B-341-2 3-2 Prof. Dr. Austermann, Prof. Dr. Meyer-Schwickerath 4 Exam German/ English International contract law Financing international trade Customs procedures 19 Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year ECTS credits Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year Periods per semester Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content ... Lecture International Business / Marketing B-342 Marketing Bachelor 3 12 Exam / oral exam / presentation of case Enhancing existing knowledge for the internationally operating enterprise. The marketing mix is elaborated within the framework of corporate strategy and tested on diverse markets. Marketing I B-342-1 3-1 Prof. Dr. Ritzerfeld-Zell, Prof. Dr. Schlottmann, Prof. Dr. Stark 4 Exam / oral exam German Strategic marketing (segmentation, simulation, etc) Marketing goals Combinations of marketing strategies Implementing marketing concepts Marketing controlling ... Seminar, case studies Marketing 2 B-342-2 3-2 Prof. Dr. Ritzerfeld-Zell, Prof. Dr. Schlottmann, Prof. Dr. Stark 4 Exam / oral exam German Consumer goods marketing Industrial goods marketing Non-profit marketing KMU-Marketing ... Accounting, Audit & Assurance / Finance Management B-351 Accounting Bachelor 3 4 Exam The seminar covers the main aspects of external audit and assurance for bigger medium-sized companies. Accounting I B-351-1 3-1 Prof. Dr. Theile 4 Exam German International accounting Application of IFRS in Germany and Europe Balance sheet principles Analysing IFRS accounts 20 Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year Periods per semester Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year Periods per semester Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) ... Lecture including practical work Accounting 2 B-351-2 3-2 Prof. Dr. Theile 4 Exam German Consolidated accounts Defining conglomerates and consolidated accounts Annual accounts according to IFRS and German Commercial Code Auditing Balance sheet analysis ... Seminar Accounting, Audit & Assurance/ Finance Management B-352 Cost Management Bachelor 3 12 Exam Understanding internal management accounting aspects and controlling companies internally. Cost Management I B-352-1 3-1 Prof. Dr. Ebbeken 4 Exam / Presentations German Flexible target costing Seminar Cost Management 2 B-352-2 3-2 Prof. Dr. Ebbeken 4 Oral exam German Calculating the contribution margin Calculating primary costs Calculating process costs Seminar Accounting, Audit & Assurance/ Finance Management B-353 Finance Management Bachelor 3 12 Exam This seminar covers the main aspects of business finance and financial service providers. Finance Management I B-353-1 3-1 Prof. Dr. Kaiser 21 Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year Periods per semester Assessment Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Specialisation Seminar code Seminar title Course of studies Year Periods per semester Assessment 4 Exam German Finance and investment management External finance Derivatives Brokerage Company valuation ... Lecture including practical work Finance Management 2 B-353-2 3-2 Prof. Dr. Kaiser 4 Continuous assessment German Enhancing the knowledge of part 1; presentation of a focal area, discussion of the assignments in class. Seminar Corporate Taxation / Auditing B-361 Corporate Taxation Bachelor 3 12 Exam / Practical work Enabling students to work on complex tax issues independently. Corporate Taxation I B-361-1 3-1 Prof. Dr. Förster, Prof. Dr. Rauenbusch 4 Exam German Tax balance sheet policy Choice of legal form Outbound and inbound investment ... Seminar Corporate Taxation 2 B-361-2 3-2 Prof. Dr. Förster, Prof. Dr. Rauenbusch 4 Exam 2 German Tax balance sheet policy Choice of legal form Outbound and inbound investment ... Seminar Corporate Taxation / Auditing B-362 Auditing Bachelor 3 12 Exam 22 Learning outcome Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help Seminar title Seminar code Year Lecturer(s) Periods per semester Assessment Language Content Teaching mode, didactic help The participants acquire the knowledge and skills necessary to work in an auditing firm. Auditing I B-362-1 3-1 N.N. 4 Exam 1 German Auditing techniques Auditing annual accounts International accounting ... Seminar Auditing 2 B-362-2 3-2 N.N. 4 Exam 2 German Auditing techniques Auditing annual accounts International accounting ... Seminar 23 International Bachelor - Students' syllabus (with ECTS Credits) 1st Year English title German title Spanish title 1. Introduction to Business and Economics 1.1 Accounting 1. 1. 1.2 Introduction to Business Management Einführung in die Wirtschaftswissenschaften 1.1 Buchhaltung ECTS Introducción a la economía 1.1 Contabilidad 2,5 1.2 Einführung in die BWL 1.2 Introducción a la economía de empresa 2.5 1.3 Introduction to Economics 2. Managing Businesses 1.3 Einführung in die VWL 2,5 2.1 HRM 2.1 Personalmanagement 2.2 Managing Production and TQM 2.3 Planning and Organisation 2.1 Produktions- und Qualitätsmanagement 1.3 Introducción a la economía 2. Dirección empresarial 2.1 Dirección de Recursos Humanos 2.2 Dirección de la peoducción y la calidad 2.3 Planificación y organización 3. 3. Finanz- und Marktmanagement 3. 3.1 Investment and Finance 3.1 Investition und Finanzierung 3.1 Financiación e inversión 5 3.2 Marketing 3.2 Marketing 3.2 Mercadotecnia (Marketing) 5 3.3 Sourcing and Logistics 3.3 Beschaffungs- und Distributionslogistik 3.3 4. 4. Wirtschaftsmathematik 4. Económica 4.1 Analysis 4.1 Analysis 4.1 Análisis 2,5 4.2 Financial Mathematics 4.2 Finanzmathematik 4.2 Matemática Financiera 2,5 4.3 Linear Algebra and Optimisation 5. Statistics for Business 4.3 4.3 Algebra Lineal 2,5 5. Lineare Algebra und Optimierung Wirtschaftsstatistik 5.1 Descriptive Statistics 5.1 Deskriptive Statistik 5. Estadística Económica 5.1 Estadística Descriptiva 5.2 Inductive Statistics 5.2 Induktive Statistik 5.2 Estadística Inductiva 6. 6. Wirtschaftsrecht 6. 6.1 Business Law 1 6.1 Wirtschaftsrecht 1 6.1 Derecho Mercantil 1 5 6.2 Business Law 2 6.2 Wirtschaftsrecht 2 6.2 Derecho Mercantil 2 5 7. 7. 7. 5 Managing Finances & Markets Mathematics for Business Business Law Business Language 2. Betriebsmanagement 2.3 Planung und Organisation Wirtschaftsfremdsprache 5 2,5 2,5 Dirección de finanzas y mercado Logística de compras y ventas 2.5 Matemática 5 2,5 Derecho Mercantil Idioma Económico Total ECTS 1st Year 60 24 2nd Year English title German title Spanish title 8. 8. 8. Managerial and Cost Accounting Controlling und Kostenrechnung ECTS Control y cuentas de gastos 8.1 Management Accounting 8.1 Kostenrechnung 8.1 Cuentas de gastos 5 8.2 Cost Accounting 8.2 Controlling 8.2 Control de empresas 2,5 9. Financial Statements 9. 9. Jahresabschluss Balanza comercial y balance fiscal 9.1 (Business) Balance Sheet 9.1 Jahresabschluss 1 9.1 Balanza comercial 2,5 9.2 Tax Balance Sheet 9.2 Jahresabschluss 2 9.2 Balance fiscal 5 10. Corporate Governance 10. 10. Dirección Empresarial Unternehmensführung 10.1 Leadership 10.1 Führungslehre 10.1 Introducción a la Dirección 5 10.2 Operations Research 10.2 Unternehmensplanspiele 2.5 11. 11. Unternehmensbesteuerung 10.2 Juegos de planificación de empresas 11. Impuestos sobre los beneficios Company Taxation 11.1 Business Taxation 1 11.1 Ertragsteuern 1 11.1 Impuestos sobre los Beneficios 1 2.5 11.2 Business Taxation 2 11.2 Ertragsteuern 2 11.2 Impuestos sobre los Beneficios 2 5 12. 12. 12. Informática Económica 12.1 Informática Económica 1 Information Systems Wirtschaftsinformatik 12.1 Information Systems 1 12.1 Wirtschaftsinformatik 1 12.2 Information Systems 2 12.2 Wirtschaftsinformatik 2 12.2 Informática Económica 2 13. 13. 13. Economics Volkswirtschaftslehre 5 5 Economía Política 13.1 Microeconomics 13.1 Mikroökonomie 13.1 Microeconomía 5 13.2 Macroeconomics 13.2 Makroökonomie 13.2 Macroeconomía 5 14. Key Qualification 14. Schlüsselqualifikationen 14. 14.1 Key Qualification 14.1 Schlüsselqualifikation 14. 1 Calificación 5 14.2 Business Language 14.2 Wirtschaftsfremdsprache 14.2 Idioma Económico 5 Calificación (asignatura optativa) Total ECTS 2nd Year 60 Total amount of credits for two years: 120 25 3rd Year English title German title Spanish title ECTS 16. Major 1 16. Hauptmodul 1 16. Especialidad 1 12 17. Enhancing Option 1 17. Erweiterungsmodul 1 17. Módulo de asignaturas optativas de ampliación 1 18. 19. 20. Enhancing Option 2 Enhancing Option 3 Option 18. 19. 20. Erweiterungsmodul 2 Erweiterungsmodul 3 Ergänzungsmodul 1 18. Módulo de asignaturas optativas de ampliación 2 19. Módulo de asignaturas optativas de ampliación 3 20. Módulo de asignaturas optativas suplementarias 6 6 6 6 21. Major 2 21. Hauptmodul 2 21. Especialidad 2 12 22. Thesis Seminar 22. Bachelor Seminar 22. Seminario de tesis 1.5 23. Bachelor`s Thesis 23. Bachelor Arbeit 23. Trabajo de tesis 8 24. Colloquium 24. Kolloquium 24. Coloquio 2.5 Total ECTS 3rd Year 60 Total amount of credits for third year: 180 26 Business Language Wirtschaftsfremdsprache Idioma Económico 1. Business English 2. Business French 3. Business Italian 4. Business Spanish 1. Wirtschaftsenglisch 2. Wirtschaftsfranzösisch 3. Wirtschaftsitalienisch 4. Wirtschaftsspanisch 1. Inglés económico 2. Francés económico 3. Italiano económico 4. Español económico Key Qualifications Schlüsselqualifikationen Calificación 1. Politology 2. Social Psychology 3. Rhetoric and Presentation 4. Moderation 5. Cooperation and Leadership 1. Politologie 2. Sozialpsychologie 3. Rhetorik und Präsentation 4. Gesprächsführung 5. Kooperieren und Führen 1. Politología 2. Psicología Social 3. Retórica y presentación 4. Conversación 5. Cooperación, dirección
© Copyright 2026 Paperzz