The department "Accounting and Auditing"

The accounting system is an important part of the information system of a company.
In external financial accounting (bookkeeping and accounting) all transactions are displayed, while  internal accounting (cost accounting) records operation-related issues. Both systems are in a close relation.
The external audit of financial accounting is the responsibility of the auditors, who have the task to perform the statutory annual audits in this context.
The auditor checks the legality of the financial statements and also takes note of a number of additional audit-related services.
The importance of accounting, particularly external accounting, will be greater in regards of the increasing internationalization and the ever-increasing focus of the corporate management on maximizing the corporate value (shareholder value) in the future. Therefore, it represents an important sector of the economy.

The training course provides the students the opportunity to gain insight into the world of accounting and auditing. Moreover the students get the possibility to research and work on a topic independently.


University of Ulm

Faculty of Mathematics and Economics

Institute of Accounting and Auditing

Helmholtzstraße 22
89081 Ulm

E-Mail: petra.frey(at)
Room: 1.25
Phone: +49(731)50-31021
Fax: +49(731)50-31028