Course description
This programme provides you with:
● a deep insight into managerial and financial accounting, controlling, capital market communication and auditing, business taxation and tax planning, and other accounting-related topics.
● an analytical approach that allows you to gather a deep understanding of respective theories, accounting standards, and tax laws.
● a strong focus on application of controlling concepts, accounting and audit standards, as well as tax law.
● a high degree of individuality and flexibility that helps you in realising your potential during your studies.
● a strong specialisation in accounting and taxation topics without an obligation to take other courses.
We offer a broad range of topics across and within our accounting department. Therefore, you will be able to either gain a broad knowledge of different accounting-related fields or dig deep into specific fields such as controlling, financial accounting or tax management.
You can combine courses in accounting and taxation with additional courses from related departments like finance, corporate law and tax law. Typical combinations are controlling and finance, financial accounting and taxation, or business taxation and special courses in tax law. A unique feature of this programme is the opportunity to take a large number of courses offered by the Faculty of Law at the University of Cologne, which is not available anywhere else in Germany.
Contents
This programme is characterised by its strong balance of theoretical rigor and practical relevance. Both aspects are critical. We build on a strong research reputation, which consistently excels in various competitive research ratings. We regularly publish in leading academic accounting and tax journals and present our work at leading conferences. Moreover, the collaboration with enterprises, auditing and tax advisory firms is natural to the department’s members. Research projects with practical orientations foster a continuous exchange between the academic and business worlds.
Within this programme, we focus on operative and strategic controlling, on financial accounting standards and auditing procedures, and on corporate taxation, taxation of international business or business reorganisations. You can combine fundamental and elective courses to specialise in managerial accounting, financial accounting or business taxation. You will gain deep knowledge in the field of accounting and taxation.
Structure
Within this programme, the core and advanced sections cover the methodological basics of your respective major in Accounting and Taxation.
The specialisation section teaches major-specific basics and, in addition, advanced skills within the same area with the business project as the practical highlight of the whole programme.
Take a semester abroad or specialise in the Supplementary Section. If you choose a semester abroad, we will be happy to advise you on the options available to you and give you organisational support before, during and after your international experience. In the Supplementary Section, you can further deepen your professional knowledge by choosing from many specialisation options, such as Tax Law, and thus sharpen your profile.
With the master’s thesis for the successful completion of your studies, you underline the knowledge and skills you have acquired throughout the programme and are ready to continue your career as an expert in your field.
Required Documents:
●School leaving certificate/proof of having passed a university entrance exam
●Degree certificate (if already available), if not, please upload a preliminary degree overview
●Overview of subjects and grades (transcript of records)
●University grading system
●An officially certified translation if the original documents were not issued in German or English Language
●Applicants from China and Vietnam are required to also submit a current APS certificate. (for India: As of the winter semester 2023/24)
●English Language Certificate: Level B2/C1 (TOEFL Internet-based 93; IELTS average 6,5 - each single component 6,0; Cambridge qualifications 175; TOEIC 460-425-175; Abitur incl. 6 years)
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