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Anzeigebeispiel

ACC 300 Introduction to Financial Accounting

(Vorlesung, Deutsch) Details
Vorlesungstyp:VorlesungECTS:6 (Module)
Kurs geeignet für:BachelorSprache:Deutsch
Stunden pro Woche:2.0
Lehrperson(en):
Prof. Dr. Christoph Spengel
Ina Meier
Sören Bergner
Termin(e):Uhrzeit:Raum:
Dienstag (Einzeltermin) 20.01.201509:00 - 14:00Z - Nicht mehr existente Räume, !ALT! O251 Seminarraum (nicht buchbar)
Freitag (Einzeltermin) 12.09.201408:30 - 10:00A 3 Bibl.,Hörsaalgebäude, 001. A Hörsaal
Mittwoch (Woechentlich) 03.09.2014 - 26.11.201412:00 - 13:30A 3 Bibl.,Hörsaalgebäude, 001. A Hörsaal
Kursbeschreibung:



Module contents
  • Introduction to accounting
  1. Inventory and balance sheet
  2. Business transactions not affecting and affecting profit and loss
  • Accounting principles and book-keeping techniques
  1. Goods traffic
  2. Value-added tax
  3. Acquisition costs
  4. Revenues and payment transactions
  5. Personnel expenditure
  6. Amortization of fixed and current assets
  7. Accruals and deferrals
  8. Provisions
  9. Production costs and income statement
  • General ledger


Learning outcomes / expertise
The students acquire well-founded knowledge of accounting and accounting techniques, as well as a fundamental understanding of the principles of orderly book-keeping (GoB).
Based on relevant business transactions, the double entry book-keeping system is presented and applied to concrete applications in practice. Students can individually book business transactions as well as apply the necessary techniques to both open and close the respective accounts.
Within the exercise class, this knowledge will be applied by students through independent work in groups on specific accounting issues. The results of the group work are presented as part of the exercise class in plenary and therefore require a deeper understanding and a thorough analysis of the present book-keeping issues. The results obtained are presented in a structured and understandable way clearly and persuasively using appropriate communication media. The focus is particularly on the skills of teamwork and leadership.

Examination type
Written exam (90 min.), presentation

Applicability
B.Sc. Betriebswirtschaftslehre

Further information
Program-specific educational goals: LG 1, LG 2, LG 4





Link in das Studierendenportal

ACC 301 Management Accounting

(Vorlesung, Deutsch) Details
Vorlesungstyp:VorlesungECTS:6 (Module)
Kurs geeignet für:BachelorSprache:Deutsch
Stunden pro Woche:2.0
Lehrperson(en):
Dr. Christian Kunz
Termin(e):Uhrzeit:Raum:
Mittwoch (Einzeltermin) 21.01.201509:30 - 12:30Schloss Ostflügel, O 226/28 Seminarraum
Freitag (Woechentlich) 05.09.2014 - 05.12.201412:00 - 13:30Schloss Schneckenhof Ost, SO 108 Hörsaal
Kursbeschreibung:



Module contents
  • Basic terms of cost and profit accounting
  • Calculation, cost center and cost type accounting
  • Cost schedule and cost function
  • Profit and loss accounting, Contribution Costing
  • Break even analysis
  • Cost information for operative decisions and deviation analysis


Learning outcomes / expertise
Students become familiar with the fundamental concepts of Management Accounting. They can retrace the accounting flow and independently solve calculations from the field of cost and profit accounting, as well as correctly interpret the results of the calculations. Furthermore, the students can manage accounting problems from corporate practice.

Requirement for participation
-

Examination type
Written exam (90 min.)

Applicability
B.Sc. Betriebswirtschaftslehre

Further information
Program-specific educational goals: LG 1





Link in das Studierendenportal

ACC 302 Financial Accounting and Business Taxation

(Vorlesung, Deutsch) Details
Vorlesungstyp:VorlesungECTS:6 (Module)
Kurs geeignet für:BachelorSprache:Deutsch
Stunden pro Woche:2.0
Lehrperson(en):
Prof. Dr. Christoph Spengel
Prof. Dr. Jens Wüstemann
Matthias Backes
Mario Englert
Sören Bergner
Ina Meier
Termin(e):Uhrzeit:Raum:
Mittwoch (Einzeltermin) 21.01.201509:00 - 14:00Z - Nicht mehr existente Räume, !ALT! O251 Seminarraum (nicht buchbar)
Dienstag (Einzeltermin) 23.09.201419:00 - 22:00Schloss Schneckenhof Ost, SO 108 Hörsaal
Dienstag (Woechentlich) 02.09.2014 - 16.09.201419:00 - 20:30Schloss Schneckenhof Ost, SO 108 Hörsaal
Dienstag (Woechentlich) 30.09.2014 - 21.10.201419:00 - 20:30Schloss Schneckenhof Ost, SO 108 Hörsaal
Dienstag (Woechentlich) 28.10.2014 - 04.11.201419:00 - 20:30Schloss Schneckenhof Ost, SO 108 Hörsaal
Dienstag (Woechentlich) 02.09.2014 - 02.12.201417:15 - 18:45Schloss Schneckenhof Ost, SO 108 Hörsaal
Kursbeschreibung:



Module contents
  • Introduction to accounting
  • Norms of activation and passivation
  • Valuation norm
  • Basics of taxes on income
  • Determination of taxable income
  • Corporate taxation and tax planning


Learning outcomes / expertise
Students will acquire specific knowledge in the areas of financial accounting and business taxation. In the exercise sessions and the team competition, this knowledge shall be applied on specific practical situations. In doing so, various aspects and points of view need to be considered and scrutinized. Moreover, students need to assess the effects of different decision alternatives on the various stakeholders of a business (e.g. shareholders, managers, government, etc.) in order to develop appropriate strategies and action plans. The results of these considerations are presented in written as well as in verbal form. Both forms of presentation require a clear understanding and analysis of the respective problem sets. Results need to be reported in a structured and comprehensible manner with the help of appropriate software. Teamwork and leadership are further objectives of the course, as students form groups for the exercises as well as the team competitions. Accordingly, all outcomes (e.g. developed accounting policies or tax strategies) are presented in groups.

Requirement for participation
-

Examination type
Written exam (90 min.)

Applicability
Stellenwert der Note für die Gesamtnote: 6/178

Further information
Program-specific educational goals: LG 1, LG 2, LG 3, LG 4, LG 5





Link in das Studierendenportal

ACC 302 Financial Accounting and Business Taxation

(Arbeitsgemeinschaft, Deutsch) Details
Vorlesungstyp:ArbeitsgemeinschaftECTS:6 (Module)
Kurs geeignet für:BachelorSprache:Deutsch
Stunden pro Woche:
Lehrperson(en):
Michael Iselborn
Sören Bergner
Mario Englert
Kursbeschreibung:



Module contents
  • Introduction to accounting
  • Norms of activation and passivation
  • Valuation norm
  • Basics of taxes on income
  • Determination of taxable income
  • Corporate taxation and tax planning


Learning outcomes / expertise
Students will acquire specific knowledge in the areas of financial accounting and business taxation. In the exercise sessions and the team competition, this knowledge shall be applied on specific practical situations. In doing so, various aspects and points of view need to be considered and scrutinized. Moreover, students need to assess the effects of different decision alternatives on the various stakeholders of a business (e.g. shareholders, managers, government, etc.) in order to develop appropriate strategies and action plans. The results of these considerations are presented in written as well as in verbal form. Both forms of presentation require a clear understanding and analysis of the respective problem sets. Results need to be reported in a structured and comprehensible manner with the help of appropriate software. Teamwork and leadership are further objectives of the course, as students form groups for the exercises as well as the team competitions. Accordingly, all outcomes (e.g. developed accounting policies or tax strategies) are presented in groups.

Requirement for participation
-

Examination type
Written exam (90 min.)

Applicability
Stellenwert der Note für die Gesamtnote: 6/178

Further information
Program-specific educational goals: LG 1, LG 2, LG 3, LG 4, LG 5





Link in das Studierendenportal

ACC 350 International Accounting

(Vorlesung, English) Details
Vorlesungstyp:VorlesungECTS:6 (Module)
Kurs geeignet für:BachelorSprache:English
Stunden pro Woche:2.0
Anmeldeverfahren:Course objective
The course covers both theory and practice of IFRS accounting. It presents the key concepts of IFRS, and how they are reflected in determining cash flows, earnings and assets/liabilities.

The course shall enable you
  • to understand the purpose of particular accounting rules;
  • to apply IFRS rules to some of the most common accounting problems; and
  • to use accounting information in order to learn about the generation of value in a given firm.
Preliminary schedule
  1. Recap: Accounting 101
  2. Internationalization of accounting
  3. Key concepts and objectives of accounting (IAS 1)
  4. Cash Flows (IAS 7)
  5. Revenue recognition: sales of goods and services (IAS 18)
  6. Revenue recognition: construction contracts (IAS 11)
  7. Fair value gains (IAS 39)
  8. Recognition of assets, esp. intangibles (IAS 38)
  9. Measurement of assets (IAS 16)
  10. Impairment of assets (IAS 36)
  11. Recognition and measurement of liabilities(IAS 37)
  12. Decision usefulness of Financial Statement Information: Valuation vs. Stewardship
  13. Decision usefulness of Financial Statement Information: Fundamental analysis
  14. Sample exam
Lehrperson(en):
Michael Ebertebertm@mail.uni-mannheim.de
Termin(e):Uhrzeit:Raum:
Montag (Woechentlich) 01.09.2014 - 01.12.201415:30 - 17:00Schloss Ostflügel, O135 Saal der starken Marken Hörsaal
Kursbeschreibung:



Module contents
Woche 1 Internationalization of accounting
Woche 2 Key concepts and objectives of accounting
Woche 3 Cash flows (IAS 7)
Woche 4 Objectives of reporting income
Woche 5 Revenue recognition: sales of goods and services (IAS 18)
Woche 6 Revenue recognition: construction contracts (IAS 11)
Woche 7 Fair value gains (IAS 39)
Woche 8 Objectives of reporting the financial position
Woche 9 Recognition of assets (IAS 38)
Woche 10 Measurement of assets (IAS 16)
Woche 11 Impairment of assets (IAS 36)
Woche 12 Recognition and measurement of liabilities (IAS 37)
Woche 13 Objectives of disclosures
Woche 14 Segment reporting (IFRS 8)



Examination type
80% final exam
20% case study





  • no textbook
  • access to relevant IFRS and academic papers will be provided
Link in das Studierendenportal

ACC 351 - International Accounting

(Vorlesung mit Übung, English) Details
Vorlesungstyp:Vorlesung mit ÜbungECTS:6 (Module)
Kurs geeignet für:BachelorSprache:English
Stunden pro Woche:2.0
Lehrperson(en):
Thomas Brauchle
Christopher Sessar
Matthias Backes
Dr. Christoph Hütten
Termin(e):Uhrzeit:Raum:
Freitag (Woechentlich) 05.09.2014 - 05.12.201408:30 - 11:45Schloss Ostflügel, O131 Wilhelm Müller Hörsaal
Kursbeschreibung:



Module contents
The lecturs is hold by Dr. Hütten, Chief Accounting Officer at SAP AG, Walldorf. The exercise class is hold by Dr. Sessar from SAP AG in Walldorf.

Course Hours:
tba

In response to the globalisation of the world’s capital markets the language of communicating financial information to these capital markets is experiencing a similar globalisation: Since 2001, almost 120 countries have required or permitted the use of International Financial Reporting Standards (IFRS). Thus, the world may not be far away from realising the vision of a global set of accounting standards. In such an environment being knowledgeable about IFRS is nearly as important for a business professionals as English language skills.
This course introduces you to the framework, concepts, and processes associated with international financial reporting. You will learn how IFRS are developed and used around the world. You will also examine fundamental IFRS requirements and will exercise their application in practice. Thus, the course shall enable you to understand financial statements prepared under IFRS and apply IFRS accounting and disclosure requirements to a wide range of scenarios.

Examination type
Grading is based on a final exam (100%).
The final exam is expected to take 90 minutes.

Further information
Course Material:
You will have access to the slides and the case studies for the tutorials through the course homepage. Please bring along the lecture slides and case studies and the relevant IFRS to each class. The slides for a given lecture and the case studies for a given tutorial will be made available at least a few days before the lecture date or tutorial date.
We will not use a textbook for this course.
You will need access to a current set of IFRS pronouncements. Online access is available free of charge through the website of the IFRS Foundation (www.ifrs.org).
Further mandatory readings may be recommended for individual sections of the course. Such readings will be highlighted in the lecture slides.
Numerous IFRS textbooks are available in several languages. As far as they are current they can be used for further voluntary reading.





Link in das Studierendenportal

ACC 352 Security Valuation & Financial Statement Analysis

(Blockveranstaltung, English) Details
Vorlesungstyp:BlockveranstaltungECTS:4.0
Kurs geeignet für:BachelorSprache:English
Stunden pro Woche:2.0
Lehrperson(en):
Verena Übelhör
Prof. Dr. Holger Daske
Termin(e):Uhrzeit:Raum:
Dienstag (Einzeltermin) 18.11.201408:30 - 10:00Schloss Mittelbau, M 003 PWC Hörsaal
Mittwoch (Einzeltermin) 12.11.201417:15 - 18:45L 9, 1-2, 001 Hörsaal
Montag (Einzeltermin) 10.11.201417:15 - 18:45L 9, 1-2, 001 Hörsaal
Dienstag (Einzeltermin) 11.11.201417:15 - 18:45L 9, 1-2, 001 Hörsaal
Donnerstag (Einzeltermin) 13.11.201415:30 - 18:45L 9, 1-2, 001 Hörsaal
Kursbeschreibung:
COURSE SCHEDULE

LECTURE 1 – Mon 10. Nov. - Understanding the Past 1: Information Collection

In this lecture, we will start by establishing a framework for securities valuation and financial statement analysis. We will then apply this framework, and in our first step learn how to obtain and analyze financial and non-financial information of the business. Specifically, we will access the Wharton Research Database (WRDS) to extract historical financial statement data. We will then enter the data into our valuation software eVal using a standardized format. We will also discuss where to collect industry- and macroeconomic-specific information for our business.

We will finish the session by performing systematic ratio analysis on the historical financial statement data. By the end of session one you will be able to:

• Access financial and non-financial information using WRDS and compare and contrast the database to other sources
• Use eval software to prepare a business analysis model and perform consistency checks on the model data
• Judge a firm's competitive environment within the context of financial and non-financial information

To achieve these learning outcomes you have to do the following:
• Reading: Textbook Chapter 1 - 3
• In-class Case: Case 20: Building eVal (Part A) and Case 2: Apple (1-3)
• Assignment 1 (DUE LECTURE 2): Case 12: Netflix (1-2)


LECTURE 2 – Tue 11. Nov. - Understanding the Past 2: Accounting & Ratio Analysis

In this lecture, we will look at the integrity of the accounting in representing the underlying performance of the firm. If the accounting is used to obscure information, we need to unwrap the way accounting has packaged the information. Valuing securities requires you to interpret and forecast huge amount of data. Thus, we will finish the lecture by performing systematic ratio analysis on the historical financial statement data. By the end of session one you will be able to:

• Discuss the limitations of accounting information
• Compute financial ratios and identify a firm’s performance in in terms of the financial ratios presented

To achieve these learning outcomes you have to do the following:
• Reading: Textbook Chapter 4 - 5
• In-class Case: Case 20: Building eVal (Part C) and Case 2: Apple (4-6)
• Assignment 2 (DUE LECTURE 3): Case 12: Netflix (3,4,6-9 NOT 5)


LECTURE 3 – Wed 12.11 – Understanding the Past 3: Cash Flow Analysis

In the minds of most investment professionals, lenders, and managers, the two most important measures of a firm's financial health and performance are its operating cash flow and its net income. In this session, we explore the measures in greater detail, examining their differences and similarities, and how they are interrelated. We will see that the accrual accounting process embeds estimates of future cash flow into current net income, and as a consequence that current period net income is often a very good predictor a future operating cash flow. We begin the session by considering various ways that cash flow data can be presented. We then consider how cash flow information can be extracted from balance sheets and income statements. Next we learn how to interpret the statement of cash flow. Finally, we consider the important concept of earnings quality and how the statement of cash flow can help us in assessing the quality of earnings.

• Compare and contrast the cash-basis of accounting (i.e. cash flow from operations) from the accrual-basis of accounting (i.e. earnings)
• Judge a firm’ earnings quality using the statement of cash flows

To achieve these learning outcomes you have to do the following:
• Reading: Textbook Chapter 6
• In-class Case: Case 20: Building eVal (Part B) and Case 2: Apple (see handout)
• Assignment 3 (DUE LECTURE 4): Case 12: Netflix (see handout)


LECTURE 4.1 – Thu 13.11 – Forecasting the Future

In this lecture, we learn how to forecast future financial statements (i.e. pro-formas). Since our valuation is only as good as the forecasts that go in it, it is important that we use a systematic forecasting framework that maintains internal consistency in the resulting outputs. Equally important is that our forecasting assumptions lead to economically plausible statements about the future. We will finish the session by looking at forecasting details and I will show you some of my own research that shows how a lot of professional Wall Street sell-side analysts get this wrong. By the end of this lecture you will be able to:

• Modify eVal’s default forecasting assumptions and prepare pro-formas and prepare multiyear forecast of financial statements
To achieve these learning outcomes you have to do the following:

• Reading: Chapter 7-8
• In-class Case: Case 20: Building eVal (Part D) and Case 2: Apple (10)
• Assignment 4.1 (DUE 14.11 at 6 PM): Case 12: Netflix (10-12)

LECTURE 4.2 – Thu 13.11 – Valuation
In this lecture, we combine the forecasts with the discount rate to compute the present value of the net distributions to equity holders. It turns out that there are a number of different ways to compute the value of equity. Each of them leads to the same answer, but does so in a manner that sheds a different light on the source of value creation. But I have a smorgasbord of models for you to choose from, should you wish to see the answer presented in a particular way that you prefer because of some other class or life experience. By the end of session one you will be able to:

• Identify equity valuation models and explain the information required to value equity securities
• Interpret and reverse-engineer market multiples to assess the reliability of market expectations
To achieve these learning outcomes you have to do the following:

• Reading: Chapter 9 -11
• In-class Case: Case 20: Building eVal (Part E) and Case 2: Apple (11 -12)
• Assignment 4.2 (DUE 14.11 at 6 PM): Case 12: Netflix (13-15)

FINAL EXAM – Tue 18.11


Module contents
The objective of this class is to provide you a framework for analyzing a firm’s past performance, estimating its future performance, and valuing its equity. The student should leave the course with the ability to generate reasonably accurate (or at least logically consistent) forecasts of a firm's future financial performance, including revenues, earnings, asset balances and free cash flows. The class also presents all the major valuation models in a unified framework so the student should be facile in moving between discounted cash flow models, residual income models, and models based on market multiples such as the price-earnings ratio and the market-to-book ratio. The class has a financial modeling component, eVal, so that as the class progresses, students will build the pieces of a comprehensive financial statement forecasting and valuation tool. The course illustrates contemporary forecasting and valuation techniques used by practitioners as well as evidence from academic research on the effectiveness of these techniques.

Learning outcomes / expertise
By the end of this course you should be able to:
• Analyze financial statements, footnotes, and other corporate disclosures (e.g. conference calls)
• Prepare business forecast from the financials and use the forecasts to determine a firm’s fundamental value using various valuation models
• Develop the skills to critique security analyst reports, write and present your own research report



Examination type
Students will demonstrate their understanding of and competency in course topics through an individual exam and team assignments. The final grade will be calculated as follows:

Assessment Delivery Percentage of Grade
Group assignments Group 30% (3 assignments, 10 pts each)
Final exam Individual 70% (70 pts)
TOTAL 100% (100 pts)





Lundholm and Sloan, Equity Valuation and Analysis, McGraw-Hill Companies, 3rd edition. Note: You DO NOT NEED the eVal software that comes with the book. I will provide you with an updated version. We will use the eVal Excel spreadsheet. extensively both in class and out.

All relevant materials beyond the textbook (e.g. lectures slides, in-class solutions, and assignment solutions) will be posted online.
Link in das Studierendenportal

TAX 450 Taxation of Businesses and Individuals in Europe and Asia-Pacific

(Vorlesung, English) Details
Vorlesungstyp:VorlesungECTS:3 (Module)
Kurs geeignet für:BachelorSprache:English
Stunden pro Woche:2.0
Lehrperson(en):
Prof. Dr. Katharina Nicolay
Termin(e):Uhrzeit:Raum:
Mittwoch (Woechentlich) 03.09.2014 - 03.12.201408:30 - 10:00Schloss Ostflügel, O151 Hans Luik Hörssal
Kursbeschreibung:
Contents:

Businesses operating within and across the borders in Europe or other regions are confronted with heterogeneous tax systems despite EU-wide tax harmonization efforts. Therefore businesses have to adapt their organisation, finance and channels of distribution to the range of tax conditions in different countries and aim to optimise their tax situation by considering other business objectives.

The guidelines regarding the taxation of businesses in the European Union and in the Asian Pacific region are presented. The topics vary from the basic principles of the dual system of business taxation, the taxation of corporations and their shareholders and the taxation of partnerships to the impact of different corporation tax systems on financing decisions. Furthermore, the guiding principles of international taxation regarding inbound and outbound investments are discussed. Finally, based on this, several tax planning strategies for cross-border investments are introduced by various case studies (e.g. cross-border financing and implementation of holding companies).



Grading: 60 min. final exam: 100%


Module contents
Businesses operating within and across the borders in Europe or other regions are confronted with heterogeneous tax systems despite EU-wide tax harmonization efforts. Therefore, businesses have to adapt their organisation, finance and channels of distribution to the range of tax conditions in different countries and aim to optimise their tax situation by considering other business objectives.
The guidelines regarding the taxation of businesses in the European Union and in the Asian Pacific region are presented. The topics vary from the basic principles of the dual system of business taxation, the taxation of corporations and their shareholders and the taxation of partnerships to the impact of different corporation tax systems on financing decisions. Furthermore, the guiding principles of international taxation regarding inbound and outbound investments are discussed. Finally, based on this, several tax planning strategies for cross-border investments are introduced by various case studies (e.g. cross-border financing and implementation of holding companies).

Learning outcomes / expertise
  • Understand and evaluate the consequences of taxation when undertaking national transactions and decisions;
  • Understand and evaluate the consequences of taxation when undertaking international transactions and decisions;
  • Understand and identify the key tax issues that affect international business transactions.


Examination type
Written exam (60 min.)

Further information
Program-specific educational goals: LG 1, LG 2, LG 3, LG 4, LG 5





Link in das Studierendenportal


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