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Annual accounts and corporate taxation

Module name (EN):
Name of module in study programme. It should be precise and clear.
Annual accounts and corporate taxation
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Tourism-Management, Bachelor, ASPO 01.10.2008
Module code: BAITM-310
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
8V (8 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
10
Semester: 3
Mandatory course: yes
Language of instruction:
German
Assessment:
Written examination

[updated 20.03.2010]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BAITM-310 International Tourism-Management, Bachelor, ASPO 01.10.2008 , semester 3, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
120 class hours (= 90 clock hours) over a 15-week period.
The total student study time is 300 hours (equivalent to 10 ECTS credits).
There are therefore 210 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
BAITM-220 Financial statements and cost accounting


[updated 20.03.2010]
Recommended as prerequisite for:
Module coordinator:
Prof. Peter Schorr
Lecturer:
Prof. Dr. Günter Pochmann
Prof. Peter Schorr


[updated 20.03.2010]
Learning outcomes:
 - Fundamentals of annual accounts and approaches to preparing annual financial statements
 - Detailed analysis of the components of an annual financial statement
 - Objectives and selected instruments used in preparing annual financial statements
 - Introduction to the German tax system
 - Overview of important tax categories
 - Appreciation of how tax types are related to one another
 - Understanding how taxes on a company influence business decision making
 - Raising student awareness of the special features of annual financial statements and corporate taxation in the tourism industry

[updated 20.03.2010]
Module content:
Annual financial statements
 - Detailed analysis of balancing and valuation methods (‘accounting policies’)
 - Content of the mandatory explanatory notes and the status report
 - Cash flow statement and segment reporting
Taxation theory:
 - General principles of taxation
 - Income tax
 - Corporation tax
 - Trade tax
 - Sales tax

[updated 20.03.2010]
Teaching methods/Media:
Lectures and case studies

[updated 20.03.2010]
Recommended or required reading:
Bieg, H./ Kußmaul. H.: Externes Rechnungswesen, München 2003
Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden 2002
Bornhofen: Steuerlehre 1, Wiesbaden, in der jeweils aktuellen Auflage

[updated 20.03.2010]
 
[Fri May  3 23:57:11 CEST 2024, CKEY=ijusa, BKEY=itm, CID=BAITM-310, LANGUAGE=en, DATE=03.05.2024]