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Wirtschaftsprüfung (Bachelor, dual)

The dual study program covers theory modules from the fundamentals of business administration and economics, auditing, tax and business law, taxation, practical modules as well as soft skills. With regards to contents, the course of study is divided into the basic education in business administration and economics, the specialization, extracurricular and interdisciplinary qualifications and the bachelor thesis. The standard period of study is seven semesters. The scope of study is 210 ECTS credits (hereinafter: credits).

In terms of content and timing, the course of study is determined by the close integration of theory and practice. The students complete their courses and examinations in accordance with the study plan attached in Appendix 2 of the study-specific regulations and complete the practical phases during the periods of time specified therein.

Students may voluntarily complete one semester at a foreign university during the second phase of studies, which is particularly appropriate in the seventh semester. (study abroad)
You can also make individual arrangements with your company to spend time abroad during the practical phases.

The module catalog (see viaCampus) depicts each module with description and its accreditation. Multiple accreditation of the same module is not possible. Other accreditations not depicted in the module catalog are also not possible! 

The offered courses will be published every semester in the course schedule in viaCampus.

The basic studies (Wirtschaftswissenschaftliche Grundlagenausbildung) includes the following 12 compulsory modules, each of which is worth 6 credits, of which at least two must be chosen in English:

  • Externes Rechnungswesen (1st semester)
  • Mathematik (1st semester)
  • Wirtschaftsinformatik (1st semester)
  • Marketing (in English, 1st semester)
  • Statistik (2nd semester)
  • Finanzierung & Investition (3rd semester)
  • Business Taxation (in English, 4th semester)
  • Produktion & Logistik (6th semester)
  • Internes Rechnungswesen (6th semester)
  • Mikroökonomie (6th semester)
  • Makroökonomie (7th semester)
  • Internationales Management (7th semester)

The specialization (Schwerpunktbildung) includes the following three module groups:

  • Wirtschaftliches Prüfungswesen (24/30 credits)
  • Steuerlehre & Steuerrecht (12/18 credits)
  • Wirtschaftsrecht (12 credits)

In each of the three module groups, the specified compulsory modules must be taken. In addition, another elective module (6 credits), ideally a seminar, must be selected from the module group  Wirtschaftliches Prüfungswesen or Steuerlehre & Steuerrecht.

Wirtschaftliches Prüfungswesen (24/30 credits)

The module group Wirtschaftliches Prüfungswesen includes the following compulsory modules with 6 credits each:

    • International Accounting
    • HGB-Bilanzierung
    • Unternehmensbewertung
    • Prüfungslehre

Elective modules offered are 6 credits each, of which no more than one may be contributed:

    • Seminar in Accounting
    • Seminar in Finanzwirtschaft
    • Business Ethics (Seminar)

Steuerlehre & Steuerrecht (12/18 credits)

The module group Steuerlehre & Steuerrecht includes the following compulsory modules with 6 credits each:

    • Tax Accounting (Steuerliche Erfolgsermittlung- und Abgrenzung)
    • Betriebswirtschaftliche Steuerlehre

Elective modules offered are 6 credits each, of which no more than one may be contributed:

    • Ausgewählte Themen in Domestic Taxation (Seminar)
    • Fallstudienseminar “Finance, Accounting, Controlling & Taxation”
    • Fallstudienseminar “Fußball, Bilanzen und Steuern“
    • Fallstudienseminar „Internationale Steuerlehre“
    • Internationales Steuerrecht mit dem Schwerpunkt Doppelbesteuerungsabkommen und Europäisches Steuerrecht
    • Seminar in Unternehmensbesteuerung
    • Tax Transfer Pricing (Seminar)
    • Taxation in Europe (Seminar)
    • Umsatzsteuer im Binnenmarkt

Wirtschaftsrecht (12 credits)

The module group Wirtschaftsrecht includes the following compulsory modules with 6 credits each:

    • Grundlagen des Zivilrechts
    • Handels- und Gesellschaftsrecht

Extracurricular and interdisciplinary qualifications (Außerfachliche und überfachliche Qualifikationen) includes the following compulsory modules:

  • Aktuelle Themen des Auditing I (3 credits)
  • Aktuelle Themen des Auditing II (3 credits)
  • Compliance & Integrität (6 credits)

The professional practice required as part of the dual study program is taught by completing five practical modules.

  • Practical module I: Kennenlernen der betrieblichen Abläufe in einer WP-Gesellschaft (6 credits)
  • Practical module II: Kennenlernen des Berufs Wirtschaftsprüfer (6 credits)
  • Practical module III: Anwendung des erlangten Theoriewissens auf einen realen Fall aus der Prüfungspraxis (18 credits)
  • Practical module IV: Eigenständiges Lösen eines praktischen Problems unter Anwendung des erlangten Theoriewissens (18 credits)
  • Practical module V: Eigenständiges Lösen einer aktuellen innerbetrieblichen Herausforderung in einer WP-Gesellschaft (12 credits)

In their bachelor thesis, students demonstrate that they are capable of independently applying scientific methods and writing texts that meet scientific requirements in their field of study.

A prerequisite for admission to the bachelor thesis is that students have successfully completed creditable study and examination achievements in the amount of, as a rule, at least 75 percent of the credits required for the successful completion of the programme as a whole, less credit points for the bachelor thesis. This corresponds to 126 credits.

Please note that the individual chairs may also have additional requirements for a supervision agreement. Only if you meet these requirements can you be looked after at these chairs. Please check the website of the individual chairs in good time.

Students who wish to write a thesis at the Faculty of Business Administration and Economics must apply for supervision centrally and in due time!

Further notes:

During the second period of their studies, one semester can be completed at a foreign university. The seventh semester is particularly suitable for this.

Please note that the successful completion of all modules from the basic studies is generally required before studying abroad.

The accreditation of study and examination performances, effected at the university abroad, comply with Art 12 general study and examination regulations (ASPO). The department of international affairs is the contact for the accreditation of foreign study and examination performances at the faculty of economic and business science. Accreditation of study and examination performances immediately with the respective professors is not possible without exceptions! Concerning this matter please pay attention to the entry requirements for applications for the thesis as defined by the chairs.

European University Viadrina cooperates with numerous universities abroad. You may gladly apply for a university place within the framework of our exchange programs.

You can also arrange individual stays abroad with your company during the practical phases.

Notes:

  • Passing, failing, retaking examinations
  • Emphasis of the grade for the overall grade: The overall grade of the degree shall be composed from the average grades for the modules required for completion of studies, the thesis, and any final colloquium, whereby the average shall be formed as weighted by ECTS credits (weighted arithmetic mean). Modules that as study performances have been evaluated with "pass" shall be ignored in calculating the overall grade. The calculation of the overall grade uses the first decimal place behind the decimal point exactly; all further decimal places are ignored, i.e. without rounding.

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