5441337300

Bachelorof Arts in Business Administration Majors (Sixth and Seventh Semester)

Munich Universityof Applied Sciences Winter Semester 2010/11

MODULE NO.: TITLE: MODULE TYPE: LANGUAGE OF INSTRUCTION: TEACHING METHODS:	171 Financial Statements (taxation & trade) Compulsory German Seminar
SEMESTER: CHW: ECTS-CREDITS FREOUENCY:	6. Semester 4 5 Weekly
RESPONSIBILITY FOR THE COURSE: LECTURER:	Prof. Dr. Huber-Jahn / Prał. Dr. H.-P. Scharl/ Prof. Dr. KieBling Prot. Dr. Huber-Jahn
CORRESPONDING COURSES:	174,177,178 191,197,198,196	REOUIRED KNOWLEDGE:	Basic knowledge of balancing and income tax law
ASSESSMENT METHOD:	WE	STUDY AIDS TO BE USED IN EXAMS:	Tax law, administrative guidelines, calculator
OBJECTIVES:	Students are able to: •    Assess business balancing and auditing facts •    Set up the balance sheet and tax balance sheet for different forms of businesses
CONTENT:	•    Principles of business tax •    Balancing and taxation of companies as well as co-entrepreneurships and corporations •    Special problems of balancing •    Credit rating, balance optimisation with balance tactics and policy, business plan •    Apply the theory for solving practical cases with a medium complexity factor
RECOMMENDED LITERATURĘ:	Kudert, Sorg: Steuerbilanz - leicht gemacht, 2009 Meyer: Handels- und Steuerbilanz, aktuelle Auflage Stobbe, Steuern kompakt, Verlag Wissenschaft & Praxis, aktuelle Ausgabe Memento, Steuerrecht fur die Praxis, aktuelle Ausgabe Wehrheim, Renz: Die Handels- und Steuerbilanz, aktuelle Auflage Wórner, Handels- und Steuerbilanz nach neuem Recht. Mit IAS/IFRS und US- GAAP, Oldenbourg,