Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-BWL-SWP-M-1

Tax and business auditing (M, 6.0 LP)

Module Identification

Module Number Module Name CP (Effort)
WIW-BWL-SWP-M-1 Tax and business auditing 6.0 CP (180 h)

Basedata

CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [1] Bachelor (General)
Language [DE] German
Module Manager
Lecturers
Area of study [WIW-SWP] Business Taxation and Auditing
Reference course of study [WIW-82.21-SG] B.Sc. Business Studies
Livecycle-State [NORM] Active

Courses

Type/SWS Course Number Title Choice in
Module-Part
Presence-Time /
Self-Study
SL SL is
required for exa.
PL CP Sem.
2V+2U WIW-BWL-SWP-K-1
Tax and business auditing
P 60 h 120 h - - PL1 6.0 SuSe
  • About [WIW-BWL-SWP-K-1]: Title: "Tax and business auditing"; Presence-Time: 60 h; Self-Study: 120 h

Examination achievement PL1

  • Form of examination: written exam (Klausur) (90 Min.)
  • Examination Frequency: each semester
  • Examination number: 32324 ("Tax and business auditing")

Evaluation of grades

The grade of the module examination is also the module grade.


Contents

This course deals with the basic concepts of business taxation and introduces you to the main idea of income taxation. In addition, the basics of auditing are taught. The following topics are covered:
  • Introduction to Business Taxation
  • Basic features of income taxation: income tax, corporate tax, local trade tax
  • Introduction to the taxation of corporations
  • Introduction to the theory of auditing

In the couse Exercise Taxation and business auditing the contents taught in the lectures are discussed by means of exercises.

Competencies / intended learning achievements

Upon successful completion of the module, the students have acquired the following skills:
  • Ability to present the main tasks of business taxation
  • Ability to present the basic taxation concepts in the area of income taxation of natural and legal persons
  • Ability to solve simple cases in the field of income taxation
  • Ability to present the principles of auditing

Literature

For an introduction see
  • Scheffler, Besteuerung von Unternehmen I, 13. Auflage 2016
  • Schneeloch/ Meyering, Betriebswirtschaftliche Steuerlehre, Band 1: Grundlagen der Besteuerung, Ertragsteuern, 7. Auflage 2016
  • Marten/ Quick/ Ruhnke, Wirtschaftsprüfung: Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen, 5. Auflage 2015

Requirements for attendance (informal)

None

Requirements for attendance (formal)

None

References to Module / Module Number [WIW-BWL-SWP-M-1]

Course of Study Section Choice/Obligation
[CHE-82.B41-SG#2020] B.Sc. Chemistry with Focus Economics [2020] Module der Wirtschaftswissenschaften (Wahlpflichtmodule) [WP] Compulsory Elective
[CHE-88.707-SG#2020] M.Sc. Business Chemistry [2020] Grundmodule der Wirtschaftswissenschaften [WP] Compulsory Elective
[MAT-82.105-SG] B.Sc. Mathematics Subsidiary Subject (Minor) [WP] Compulsory Elective
[MAT-82.276-SG] B.Sc. Business Mathematics Economics and Business Sciences [WP] Compulsory Elective
[WIW-82.21-SG] B.Sc. Business Studies Basics in Management and Business Administration [WP] Compulsory Elective
[WIW-82.789-SG] B.Sc. Business Studies with Technical Qualifications Basics in Management and Business Administration [WP] Compulsory Elective
[WIW-82.177-SG] B.Sc. Business Administration and Engineering specialising in Chemistry Business and Management III [WP] Compulsory Elective
[WIW-82.178-SG] B.Sc. Business Administration and Engineering specialising in Electrical Engineering Business and Management III [WP] Compulsory Elective
[WIW-82.176-SG] B.Sc. Business Administration and Engineering specialising in Computer Science Business and Management III [WP] Compulsory Elective
[WIW-82.179-SG] B.Sc. Business Administration and Engineering specialising in Mechanical Engineering Business and Management III [WP] Compulsory Elective
[WIW-82.175-SG] B.Sc. Business Administration and Engineering specialising in Environmental and Process Engineering Business and Management III [WP] Compulsory Elective
Module-Pool Name
[MV-MBBWL-MPOOL-6] Wahlpflichtmodule Maschinenbau mit Betriebswirtschaftslehre