Courses

This page contains automatically translated content.

The discipline of internal corporate accounting primarily aims at the methodical and instrumental transfer of competence in the field of accounting. The focus of the discipline lies in the areas of cost and revenue accounting, cost management and cost and revenue controlling. The following figure provides an overview of the teaching concept as well as the lectures and seminars regularly offered in the Bachelor's and Master's programs.

The thematic interlocking of the subject with related disciplines such as accounting and controlling is taken into account in particular in the form of teaching cooperations.

 

E-Learning Project In cooperation with the subject discipline of finance and accounting, the following project was implemented:

"Problem-oriented application questions in accounting using the example of the model company Kasseler Finanzbank AG".

The project aims to impart competencies in the field of accounting through the use of e-learning. In this way, students should learn to independently apply theoretical knowledge to concrete practical situations. The decision-making situations are embedded in the scenario of a financial institution that serves, among other things, the sales financing of an automobile manufacturer.

Within the framework of the project, web-based case studies have been developed which offer students the opportunity to try out typical decision-making situations of an employee in an accounting department. The pilot deployment of the case studies took place in the summer semester 2016. The use of the case studies is planned in self-study, whereby the access data to the e-learning platform is available in particular in the context of courses of the subject area "Internal Corporate Accounting".

Courses for the Winter Semester 2026/2027

 

Decision-Oriented Corporate Accounting / Accounting II
Lecture with tutorials
Course assessment: Exam

Tutorials

Accompanying tutorials are offered for this course. The dates of the tutorials can be found in the Moodle course for this course.
Please register for the tutorial group of your choice via the Moodle learning platform starting October 19, 2026. The number of participants in each group is limited to 25 students.
The tutorials begin on October 21, 2026.

Further information is available in the course catalog.

 

Business Administration IIIa: Controlling
Lecture
Assessment: Exam

Further information is available in the course catalog.

 

Selected Topics in Cost Management
Seminar
Assessment: Presentation with written paper

Further information is available in the course catalog.

 

Optimization Issues in Internal Corporate Accounting
Intensive Course
Assessment: Exam

Further information is available in the course catalog.

 

Pillars of Cost Accounting
Seminar
Assessment: Presentation with written paper

Further information is available in the course catalog.

Courses, Spring Semester 2026

  • Accounting II / Decision-Oriented Management Accounting
  • Business Administration III: Controlling
  • Process-Oriented Overhead Cost Management
  • Value-Oriented Corporate Accounting

Courses for the Winter Semester 2025/2026

  • Decision-Oriented Management Accounting / Accounting II
  • Business Administration III - Controlling
  • Selected Issues in Cost Management
  • Optimization Issues in Internal Management Accounting
  • Pillars of Cost Accounting

Courses for Spring Semester 2025

  • Accounting II / Decision-Oriented Management Accounting
  • Business Administration III: Controlling
  • Process-Oriented Overhead Cost Management
  • Value-Based Management Accounting

Courses for the Winter Semester 2024/2025

  • Accounting II / Decision-Oriented Management Accounting
  • Business Administration III - Controlling
  • Selected Issues in Cost Management
  • Optimization Issues in Internal Management Accounting

Courses for the Spring 2024 Semester

  • Accounting II
  • Business Administration III: Controlling
  • Process-Oriented Overhead Cost Management
  • Value-Based Corporate Accounting

Courses for Winter Semester 2023/2024

  • Accounting II / Decision-Oriented Management Accounting
  • Business Administration III – Controlling
  • Selected Issues in Cost Management
  • Optimization Issues in Internal Management Accounting

Courses for the Spring Semester 2023

  • Accounting II
  • Business Administration III: Controlling
  • Process-Oriented Overhead Cost Management
  • Value-Based Corporate Accounting

Courses for the Winter Semester 2022/2023

  • Accounting II
  • Business Administration III – Controlling
  • Selected Issues in Cost Management
  • Optimization Issues in Internal Business Accounting

Courses for the Spring 2022 Semester

  • Accounting II
  • Business Administration III: Controlling
  • Process-Oriented Overhead Cost Management
  • Value-Based Corporate Accounting

Courses for the Winter Semester 2021–2022

  • Accounting II
  • Business Administration III – Controlling
  • Selected Issues in Cost Management
  • Optimization Issues in Internal Business Accounting

Courses, Spring Semester 2021

  • Accounting II
  • Business Administration III: Management Control
  • Process-Oriented Overhead Cost Management
  • Value-Based Corporate Accounting

Courses, Winter Semester 2020/2021

  • Accounting II
  • Business Administration III – Controlling
  • Selected Issues in Cost Management
  • Optimization Issues in Internal Business Accounting

Courses for the Spring 2020 Semester

  • Accounting II
  • Business Administration III: Controlling
  • Process-Oriented Overhead Cost Management
  • Value-Based Management Accounting

Courses for the Winter Semester 2019/2020

  • Accounting II
  • Business Administration III: Controlling
  • Selected Issues in Cost Management
  • Optimization Issues in Internal Business Accounting
  • Pillars of Cost Accounting