The application period for the Bachelorseminar Accounting is from 01.09.2025 (0:00) to 17.10.2025 (12:00 Uhr,?noon!).

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Dr. Christina Manthei-Geh (organizational responsibility)

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In this bachelor seminar, we will deal with current issues in the field of accounting. This winter semester, the focus will be on the following topics:

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Intangibles

Intangible assets such as brands, customer lists or self-developed technologies are important factors for the success of a company today and influence its valuation. However, these assets are only recognised to a limited extent in traditional accounting. While acquired intangible assets must be recognised in the balance sheet, internally generated intangible assets are usually not capitalised. Since the BilMoG, the HGB has permitted the capitalisation of development costs, while international standards (IFRS) require them to be capitalised, although research costs are excluded overall due to their uncertainty. Based on the specific legal requirements, the question arises as to what information content the capitalisation of development costs has. Does it provide information that is useful for decision-making or is discretionary scope used for accounting policy purposes? In the case of company acquisitions, all identifiable intangible assets must be capitalised, which helps to reduce the market value/book value gap. Goodwill is also capitalised, which reflects the enterprise value over and above the revalued book value and reflects, for example, synergies or non-separable intangible assets.?

But what exactly determines the amount of goodwill in the context of a purchase price allocation? How is goodwill subsequently recognised? What scope for judgement exists and how is this addressed in the audit??

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CSR reporting

Corporate responsibility is currently of great social interest. Initiatives to contain the environmental crisis, such as Fridays for Future, can be found at all levels of society. At the same time, social issues are presenting companies with challenges - from gender equality to allegations of corruption. How do companies reconcile the conflicting priorities of environmental, social and economic issues (the so-called triple bottom line of sustainability)? What information do companies publish on these topics and how does the capital market receive it? The connection between sustainability reporting and corporate (mis)behaviour must be taken into account. Why do companies sometimes fail to act responsibly despite social pressure? Can shareholder activism contribute to ‘greener’ corporate behaviour?

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Fraud

The topic of accounting fraud has attracted a great deal of attention in society due to corporate scandals such as Enron and WorldCom. More recent examples such as the Wirecard scandal also demonstrate the topicality and relevance of this field of research. Studies show that around a third of companies in Germany are affected by white-collar crime. Against this background, the question arises as to the causes. What are the motives for balance sheet fraud? To what extent do these depend on the ownership structure or the remuneration system in the company? How effective are measures to combat accounting fraud? What short and long-term effects do detected cases of fraud have on companies?

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Please fill out our online application form (access during the application period via the button below).

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Please also submit the following documents via upload in the application form:

• ?A letter of application with information on motivation and previous subject-related knowledge (max. 1 page A4).
• A current transcript of records (studis Auszug).

The number of participants accepted to take part in the?Bachelorseminar Accounting is limited. The selection of participants is based on the courses attended at the chair and the letter of application. Applicants will receive information on?admission or rejection by e-mail after the application deadline.

A detailed presentation of the individual seminar topics takes place in the introductory session. Please read and consider provided?documents on seminar?topics and further announcements in the corresponding Digicampus group. The assignment of topics will take place directly after the introductory session.

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Application Bachelorseminar Accounting

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Notice:

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The application form is only available during the application period.

If you are outside this period, an error message will appear.

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The Bachelorseminar Accounting is suitable for bachelor students of the Finance, Accounting, Controlling & Taxation?cluster and for bachelor students of the GBM and ReWi programs. It is recommended to take the seminar in the third year of study. In particular, prior attendance of the course "Bilanzierung III" is recommended.

The seminar requirements consist of the preparation of a term paper as well as an interim and a final presentation of?results. In the interim presentation, students?present the?planned structure of their?term papers to the other seminar participants. After submission of the term papers (usually shortly before or after Christmas break), students?present?the final results and key take aways of their?work (usually timely after the break). Interim and final presentations will take place on blocked dates.

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The introductory session?usually takes place in the first week of the semester for admitted participants. The exact date will be announced asap. Further information on the seminar schedule (presentation and submission dates and deadlines) will be provided in the introductory session?and?in the corresponding Digicampus group?in due course.

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Information on?the required formal design of your seminar paper is?published in the "Guidelines for the preparation of scientific papers". These are available in Digicampus under "Chair Prof. Dr. Wolfgang Schultze" -> "Files".

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During the seminar, your name and e-mail address will be disclosed to the other seminar participants. If you do not agree to this, please let us know when you register!

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Please note that your registration for the bachelor seminar must be regarded as binding. If you fail to complete the required work without justification or if you drop out, the chair reserves the right to take this decision into account when you reapply for a seminar place or for participation in further courses with participant restrictions.