Motivation
Our teaching combines sound scientific fundamentals with a high degree of practical relevance. Students gain insights into key accounting and auditing topics: from national and international accounting and auditing (of annual financial statements) to current developments such as sustainability reporting and digitalisation. Guest lectures by practitioners and excursions also ensure direct practical relevance.
Our courses (bzw. specify exactly: lecture, tutorial etc.) are part of all (study/degree) programmes. The topics are closely aligned with our fields of research and also offer a variety of starting points for final theses. In addition to fundamental and practical teaching, students benefit from regular guest lectures and excursions.
Varied lecture programme
We offer a broad lecture programme for Bachelor's and Master's students that takes into account different professional orientations. While the Bachelor's programme focuses on the fundamentals of accounting, cost accounting and auditing, the Master's programme focuses on in-depth topics such as international accounting, sustainability reporting, corporate strategy and digitalisation in auditing.
Service Sector
- Auditing firms
- Management consultancies
- Banks and insurance companies
Industrial Companies
- Accounting or Internal Audit
- Controlling
- Management
Public Institutions
- (Supervisory) authorities (e.g., BaFin, Bundesbank)
- Public institutions (e.g., EU institutions)
Academic Career
- Science (e.g., at universities or colleges)
- Teaching
13b Bachelor programme
Our institute offers courses as part of the 13b Bachelor's programme for students aiming for a later career in auditing. Fundamentals of accounting and auditing are taught in a targeted manner to facilitate entry into the appointment and at the same time enable crediting towards the auditing exam. In this way, we create a close link between academic training; (akad.: ) education and the requirements of professional practice. Click here for more information on the 13b Bachelor programme.
Modules offered
Lectures in the winter semester
ECTS-Points: 6 – Bachelor/Master
Lecturer: Prof. Dr. Kai-Uwe Marten, Dr. Karl Petersen, Dr. Julia Busch, Dr. Corinna Boecker
Language: deutsch
Course Format: Vorlesung & Übung
Application: This lecture builds on the fundamentals of preparing annual financial statements and takes a closer look at complex accounting issues, such as intangible assets, provisions, and consolidated financial statements. Students develop the ability to systematically grasp challenging topics and apply them to practical examples.
ECTS-Points: 2 – Master
Lecturer: Prof. Dr. Kai-Uwe Marten
Language: englisch
Course Format: Vorlesung
Application: This course teaches methods for analyzing financial statements using ratios and valuation models. Students learn to critically interpret balance sheets and income statements – a core competence for careers in finance, banking, and auditing.
ECTS-Points: 4 – Bachelor/Master
Lecturer: Prof. Dr. Heribert Anzinger, Prof. Dr. Kai-Uwe Marten, Prof. Dr. Martin Müller, Prof. Dr. Rouven Trapp, Prof. Dr. Paul Wentges
Language: deutsch
Course Format: Vorlesung
Application: The Modul introduces concepts, standards, and current developments in non-financial reporting. Students acquire the ability to classify and critically examine ESG data—a highly topical issue of growing importance for companies, supervisory authorities, and consultants.
ECTS-Points: 3 – Bachelor
Lecturer: Prof. Dr. Kai-Uwe Marten, Dr. Christian Orth
Language: deutsch
Course Format: Vorlesung
Application: The lecture provides a basic introduction to the objectives, methods, and procedures of the final audit. It offers students a valuable foundation for understanding the role of auditing for capital markets and companies and provides initial insights into professional practice.
ECTS-Points: 4 – Master
Lecturer: Prof. Dr. Christian Zwirner WP/StB
Language: deutsch
Course Format: Vorlesung
Application: The module teaches the fundamentals of international accounting in accordance with IFRS. Students learn how international standards shape accounting and how they differ from national accounting standards—a decisive advantage for working in globally active companies.
ECTS-Points: 3 – Bachelor
Lecturer: Dr. Daniela Böckmann
Language: deutsch
Course Format: Blockvorlesung mit Gruppenarbeit (im November)
Application: This course covers mechanisms of good corporate governance, in particular transparency, control, and the role of supervisory bodies. Students gain a better understanding of how corporate governance strengthens trust in companies and reduces risks.
ECTS-Points: 3 – Master
Lecturer: Dr. Roland Wiese
Language: deutsch
Course Format: Vorlesung
Application: This lecture focuses on the special accounting requirements for banks and financial service providers. Students learn how regulatory requirements and accounting standards interact—important knowledge for careers in the financial sector and in supervision.
ECTS-Points: 3 – Bachelor
Lecturer: Prof. Dr. Kai-Uwe Marten
Language: deutsch
Course Format: Vorlesung & Fallstudienpräsentation
Application: The module covers cost accounting methods and their significance for planning, management, and control. Students can use their analytical skills to prepare cost information specifically for business decisions.
ECTS-Points: 4 – Bachelor/Master
Lecturer: Prof. Dr. Kai-Uwe Marten
Language: deutsch/englisch
Course Format: Written assignment and presentation as part of a seminar lecture
Application: In this seminar, students work on current topics in accounting and auditing. In addition to written assignments, the focus is on presenting and discussing the results. The module teaches scientific working methods, communication, and analytical skills, making it excellent preparation for bachelor's or master's theses.
The current seminar topics can be found here.
Lectures in the summer semester
ECTS-Points: 6 – Bachelor
Lecturer: Prof. Dr. Hanno Merkt
Language: deutsch
Course Format: Vorlesung
Further information about this lecture can be found here.
ECTS-Points: 6 – Bachelor
Lecturer: Prof. Dr. Kai-Uwe Marten
Language: deutsch
Course Format: Vorlesung & Übung
Application: This lecture introduces the fundamentals of external accounting. Students learn how balance sheets and income statements are structured and what information they contain. The module offers the perfect introduction to accounting and lays the foundation for advanced courses and initial practical experience.
ECTS-Points: 7 – Bachelor
Lecturer: Prof. Dr. Kai-Uwe Marten
Language: deutsch
Course Format: Vorlesung & Übung
Application: The module teaches students how to systematically prepare annual financial statements in accordance with legal requirements. Students learn how to correctly record business transactions and prepare the key components of balance sheets and income statements. This is an important foundation for everyday professional life, for example in accounting or internships.
ECTS-Points: 7 – Bachelor/Master
Lecturer: Gastdozenten von KPMG
Language: deutsch
Course Format: Lecture & case study presentations
Application: The course covers fundamental concepts and methods of corporate strategy. Through practical case studies, students learn to critically analyze and present strategic decisions. The module combines theoretical principles with real-world examples from consulting practice, thus providing targeted preparation for management and consulting activities.
ECTS-Points: 7 – Master
Lecturer: Prof. Dr. Kai-Uwe Marten, Dr. Christian Orth
Language: deutsch
Course Format: Vorlesung
Application: Building on the fundamentals of auditing, this module provides in-depth knowledge of auditing approaches, international developments, and current challenges. Students gain a better understanding of the methods used to conduct audits. The module is particularly relevant for those starting their careers in auditing firms.
ECTS-Points: 7 – Master
Lecturer: Prof. Dr. Christian Zwirner WP/StB
Language: deutsch
Course Format: Vorlesung
Application: This course provides an in-depth look at international accounting in accordance with IFRS, focusing on more complex issues. Students learn to systematically apply international standards and critically evaluate them. This equips them with important skills for working in globally oriented companies, corporations, and consulting firms.
ECTS-Points: 4 – Bachelor/Master
Lecturer: Prof. Dr. Kai-Uwe Marten
Language: deutsch/englisch
Course Format: Written assignment and presentation as part of a seminar lecture
Application: In this seminar, students work on current topics in accounting and auditing. In addition to written assignments, the focus is on presenting and discussing the results. The module teaches scientific working methods, communication, and analytical skills, making it excellent preparation for bachelor's or master's theses.
The current seminar topics can be found here.
events
In addition to our regular lectures and seminars, we regularly offer additional events as part of the teaching programme that further reinforce the practical relevance. An integral part of the programme is our annual job and internship fair with medium-sized companies/enterpriseswhere students can come into direct contact with substitutes from the auditing sector as well as industrial and financial companies. This not only provides valuable insights into various professional fields, but also concrete opportunities for internships and career starts. Our programme is supplemented by special practical seminars, such as the DATEV seminarin which students learn how to use accounting and auditing software that is widely used in practice. Also the case study seminar with RSM Ebner Stolz is another highlight: in close cooperation with experienced practitioners, students work on case studies from business practice, present their results and discuss possible solutions in plenary sessions.
These formats not only impart specialist knowledge, but also promote important transferable skills such as teamwork, presentation skills and practical problem-solving. In addition, these events offer the opportunity to go on excursions together alongside your studies and to socialise with fellow students as well as representatives from practice and the department.