Balance sheet and tax law

Short Name
Balance sheet law
Module Code
461
Module Coordinator
  • Prof. Dr. rer. pol. Frank Althoff
Teacher
  • Prof. Dr. rer. pol. Frank Althoff
  • Prof. Dr. Hubert Jung
  • Prof. Dr. Pia Robinson
  • Oliver Voß
Short Description
Balance sheet and tax law
Learning Objectives

Students will learn how to solve special cases involving balance sheet law and to differentiate between the financial
statement and the tax statement.

Contents

Content and systematics of the law governing balance sheets; financial statement and tax statement; adjustment of the
balance sheet including debit and credit memoranda; ascertaining company assets; deposits and withdrawals;
representing company assets on the balance sheet; assessing the assets of the company (purchasing costs, production
costs, fractional value, depreciation, rules for evaluation).

Expertise
Method Competence
Social Competence
Self Competence
Duration in Semester
1
Instruction Language
German
Total Effort
6.0 CrP; an estimated 180 hours
Weekly School Hours
4
Method of Instruction

lectures, tutorial

Requirements for the awarding of Credit Points

Klausur

Evaluation Standard

Grading pursuant § 9 according to provision (Part I of the exam regulations).

Availability
Semesterly
References

Einkommensteuergesetz; Richtlinien und Hinweise zum
25
Einkommensteuergesetz; Falterbaum/Bolk/Reiß/Kirchner, Buchführung und Bilanz;
Beck’ scher Bilanzkommentar;
Ludwig Schmidt: Kommentar zum Einkommensteuergesetz, Verlag C.H. Beck München (in der jeweils aktuellen Fassung);
begleitende Lektüre der aktuellen Fachzeitschriften zum Bilanzsteuerrecht, z. B. Deutsches Steuerrecht, Der Betrieb oder Betriebsberater.

Study Aids

lecture scripts and case studies

Prerequisite Modules
Recommended Prerequisites

303, 202

Prerequisite for

563

Prerequisite for Modules