Accounting and controlling

Compulsory elective subject, Bachelor of Arts
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B.A. Business Administration and Management - specialization in Accounting and Controlling

Your business studies with a special focus

You will complete a comprehensive business administration course and acquire knowledge in business administration, corporate management, personnel management, marketing, accounting I and II, cost accounting & controlling, investment and financing. You will also study the content and methodological foundations of the related disciplines of law, economics, statistics and mathematics. Business English and knowledge of business informatics round off your profile.

You will also prepare yourself specifically for a particular area of activity in the company in your major field of study!

What topics does accounting and controlling deal with?

In addition to entrepreneurial skills, managing a company successfully also requires a comprehensive overview of key financial figures and the actual situation of the company. This is the only way to reliably control the complex tasks and processes. The core areas for fulfilling this information function are accounting and controlling. Controlling in particular ensures that the company management has timely access to management-relevant information. It has an internal advisory function for the management and attempts to facilitate cross-divisional cooperation within the company in an innovative, coordinative and informative manner. Controlling is also referred to as the "business conscience" within the company.

Listed companies in particular must prepare (consolidated) financial statements in accordance with International Financial Reporting Standards (IFRS). Knowledge of the application of IFRS and the preparation of consolidated financial statements is therefore also an advantage for accounting positions in larger companies.

Study content Accounting and Controlling

The specialization in Accounting and Controlling provides you with the knowledge and skills required for tasks in accounting or controlling - focused, well-founded and application-oriented. This will qualify you for demanding tasks in medium-sized to large companies or for project-oriented assignments in consulting firms. After completing the specialization, you will be able to explain modern cost accounting instruments with the aim of "cost management" and introduce them in practice.

As a controller, you are able to prepare, provide and apply controlling information to support decision-making. You are familiar with the main contents and functions of the standardization of the preparation of consolidated financial statements in accordance with HGB and IFRS. You will understand the current principles and rules of IFRS and will be able to solve complex accounting problems in a limited amount of time. You will be able to prepare consolidated financial statements in accordance with German commercial law and International Financial Reporting Standards (IFRS) of simple and medium complexity. You will also know when a statutory annual audit is required and what can be expected of it.

The learning content is divided into the following modules:

  • Cost management and controlling
  • Annual financial statements in accordance with international regulations
  • Consolidated financial statements in accordance with HGB and IFRS
  • Project work

Your qualifications make you the perfect candidate for specialist positions in controlling, accounting or group accounting, for example:

  • for national and international companies in all sectors
  • with auditing companies
  • with consulting companies
  • with banks, insurance companies and financial service providers
Find out more now!

What are the admission requirements?

  • General higher education entrance qualification
  • Subject-specific higher education entrance qualification or entrance qualification for universities of applied sciences
  • Professional qualification plus advanced training (at least 400 hours)
  • Professional qualification plus Suitability test in accordance with the Baden-Württemberg State Higher Education Act (LHG). The aptitude test can be taken at the Allensbach University of Applied Sciences in Konstanz.
  • Completed first degree
  • A successfully completed first year of study at a university in another federal state

Can academic achievements be credited or recognized?

If you have already completed a further education course (e.g. Betriebswirt:in IHK, Betriebswirt:in VWA, Wirtschaftsfachwirt:in or Bankbetriebswirt:in) or have achieved comparable results at another university, crediting or recognition is possible. We will be happy to check for you individually which credits or recognitions we can offer you. Talk to our educational advisors!

Modules of the Bachelor's degree program with specialization in accounting and controlling

1st semester
Scientific work and self-management
Introduction to general business administration
Business mathematics
Statistics
Accounting I

2nd semester
Economics I
Corporate management
Business Law I
Marketing
Accounting II

3rd semester
Cost accounting and controlling
Investment and financing
Business informatics

4th semester
Project and process management
Economics II
Business English
Human resources management
Business Law II

5th semester
Tax theory
Cost management and controlling
Annual financial statements in accordance with international regulations

6th semester
Consolidated financial statements in accordance with HGB and IFRS
Project work in accounting and controlling

Bachelor's thesis (with colloquium)

How long does the course take?

The standard period of study of 3 years (6 semesters) corresponds to a full-time course of study, so the duration of the course will be longer if you are studying alongside your job. However, your relevant experience as a professional will give you the opportunity to combine your studies with practical knowledge and, for example, to work on practical topics in term papers or theses.

If your personal or professional situation requires it, you can extend your studies free of charge for up to 18 months. After that, there are further fee-based extension options.

Next online info event
23.09.2024 von 18:00-19:30 Uhr
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You can find all the important information about your degree program in your personal study guide.

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