Income Tax Law and Statutory Provisions relating to the preparation of Tax Balance Sheets
- Faculty
Faculty of Business Management and Social Sciences
- Version
Version 1 of 01.04.2025.
- Module identifier
22M0833
- Module level
Master
- Language of instruction
German
- ECTS credit points and grading
4.0
- Module frequency
only summer term
- Duration
1 semester
- Overall workload
The total workload for the module is 120 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Workload hours Type of teaching Media implementation Concretization 41 Lecture Presence - 4 Other Presence - Lecturer independent learning Workload hours Type of teaching Media implementation Concretization 30 Preparation/follow-up for course work - 17 Study of literature - 20 Exam preparation - 8 Other -
- Graded examination
- Written examination
- Literature
Steuergesetze/Steuerrichtlinien/Steuererlasse, HGB, Kommentare, Internetnutzung, Lehrbücher, insbesondere:
- Endriss u.a.: Steuerkompendium, Band 1, Ertragsteuern, aktuelle Auflage
- Grefe: Unternehmenssteuern, aktuelle Auflage
- Maus: Bilanzsteuerrecht und Buchführung, aktuelle Auflage
- Preißler (Hrsg.).: Steuerberaterprüfung Band 2 Unternehmenssteuerrecht und Steuerbilanzrecht, aktuelle Auflage
- Applicability in study programs
- Auditing, Finance and Taxation
- Auditing, Finance and Taxation M.A. (01.03.2019)
- Program - CAS - Auditing, Finance and Taxation
- Certificate Program Auditing, Finance and Taxation mit Schwerpunkt Taxation (01.09.2020)
- Person responsible for the module
- Tonner, Norbert
- Teachers
- Tonner, Norbert