Module Descriptions BWL-International Business (in English) ab Jahrgang 2018 - Version 21.05.2020
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Module Descriptions
BWL-International Business (in English)
ab Jahrgang 2018
Version 21.05.2020
1
Table of Contents
(Introduction to) Business Administration (W3BW_101) Grundlagen der Betriebswirtschaftslehre ...................... 4
Accounting and Finance (W3BW_102) Unternehmensrechnung ........................................................................ 6
Accounting and Taxation (W3BW_104) Bilanzierung und Besteuerung .............................................................. 8
Human Resources, Organization and Project Management (W3BW_105)
Personalwirtschaft, Organisation und Projektmanagement ............................................................................... 10
Integrated Management (W3BW_106) Integriertes Management ..................................................................... 12
Principles of Accounting (W3BW_103) Technik der Finanzbuchführung ........................................................... 14
Principles of Economics and Microeconomics (W3BW_501) Grundlagen der VWL und Mikroökonomik ........... 16
Macroeconomics (W3BW_502) Makroökonomik............................................................................................... 18
Economic Policy (W3BW_503) Wirtschaftspolitik .............................................................................................. 20
Civil Law (W3BW_504) Bürgerliches Recht ...................................................................................................... 22
Business Law (W3BW_505) Wirtschaftsrecht ................................................................................................... 24
Mathematics und Statistics (W3BW_601) Wirtschaftsmathematik und Statistik ................................................ 26
Key Skills I (W3BW_IB701) Schlüsselqualifikationen I ...................................................................................... 28
Key Skills II (W3BW_IB702) Schlüsselqualifikationen II .................................................................................... 30
Key Skills III (W3BW_IB703) Schlüsselqualifikationen III .................................................................................. 32
Practical Module I (W3BW_IB801) Praxismodul I ............................................................................................. 34
Practical Module II (W3BW_IB802) Praxismodul II ........................................................................................... 36
Practical Module III (W3BW_IB803) Praxismodul III ......................................................................................... 38
Bachelor Thesis (W3BW_901) Bachelorarbeit .................................................................................................. 40
International Business and its Environment (W3BW_IB201) ............................................................................. 42
International Market Research (W3BW_IB204) ................................................................................................ 44
Operational Management in International Business (W3BW_IB205)................................................................. 47
Strategic Management in International Business (W3BW_IB208) ..................................................................... 49
Principles of Intercultural Management (W3BW_IB202).................................................................................... 51
Applied Intercultural Management (W3BW_IB206) ........................................................................................... 53
Foundations of Communication in Business (W3BW_IB203) ............................................................................ 55
Applied Communication in Business (W3BW_IB207) ....................................................................................... 57
Interdisciplinary Communication in Business (W3BW_IB209) ........................................................................... 59
Seminar in Management (W3BW_IB210) (Integrationsseminar zu Branchenthemen) ...................................... 61
International HRM: Leadership and Core Processes (W3BW_IB301) ............................................................... 63
International HRM: Organizational and Support Processes (W3BW_ IB302) .................................................... 65
International Marketing and Sales:
Principles of International Marketing & Sales Management (W3BW_IB303) ..................................................... 67
International Marketing and Sales: Applied International Marketing & Sales Management (W3BW_IB304) ...... 69
International Managerial Accounting (W3BW_IB305) ....................................................................................... 71
International Financial Accounting (W3BW_IB306) ........................................................................................... 73
International Supply Chain Design (W3BW_IB307) .......................................................................................... 75
International Supply Chain Management (W3BW_IB308) ................................................................................. 77
International Digital Business Management: Principles (W3BW_IB309) ........................................................... 79
2
International Digital Business Management: Applications (W3BW_ IB310) ....................................................... 81
Applied Sustainable Innovation(s) & Marketing (W3BW_IB325) (geplant ab Herbst 2021) ............................... 84
Principles of Sustainable Innovation(s) & Marketing (W3BW_IB326) (geplant ab Herbst 2021) ........................ 86
Sustainability Controlling and Reporting (W3BW_IB327) (geplant ab Herbst 2021) .......................................... 88
Sustainable Finance (W3BW_IB328) (geplant ab Herbst 2021).................................................................................. 90
Sustainable Operations (W3BW_IB329) (geplant ab Herbst 2021) ............................................................................. 92
Sustainable Supply Chains (W3BW_IB330) (geplant ab Herbst 2021) ..................................................................... 94
3(Introduction to) Business Administration (W3BW_101)
Grundlagen der Betriebswirtschaftslehre
Formal Information about the Module
Course of Study Field of study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Besemer, Prof. Dr. Simone; Ravensburg
(Introduction to) Business Administration German/English W3BW_101 1
Simon, Prof. Dr. Volker; Ravensburg
Grundlagen der Betriebswirtschaftslehre
Location of the module during the course of the study
Semester Requirements for participation Module type Module
duration
1st. Semester - Course module 1
Used teaching and examination forms
Form of Instruction Lectures
Method of teaching -
Examination Performance Scope of examination (in min)
Examination -
Combined components in exam performance
-
Workload and ECTS
Workload total (in h) Presence time (in h) Self-study (in h) ECTS-Points
150 60 90 5
alification goals and competences
The students are able to understand the basic connections of business thinking and acting. Based on this, they
can describe the essential constitutive decision fields, exemplify and know the subtasks in the entrepreneurial
decision cycle. Equally, students are able to outline the basic steps of a company's economic performance
process.
The students are able to understand the basic connections of business thinking and acting. Based on this, they
can describe the essential constitutive decision-making fields and the subtasks in the entrepreneurial decision-
Professional Expertise making cycle. Equally, students are able to outline the basic steps of a company's economic performance
process.
On the basis of decision-oriented, behavioural and system-oriented thinking, the students have a fundamental
analysis pattern with which they can analyse and interpret simple and complex problems in the course of their
Methodological skills studies in a goal-oriented manner. The students can independently analyse, structure and solve given problems in
the field of marketing based on given information.
The students know the goal dimensions of a company and are familiar with the diverging demands of different
interest groups. From dealing with alternative rationality principles of economics, they have developed a basic
understanding of the economic, political, social, environmental and ethical perspectives of a company. As part
Personal and Social Competence of this module, students learn about the possibilities and limits of informational influencing of people and have
critically examined the resulting economic, social and ethical areas of tension.
The students know the objectives of business administration as a science as well as the different approaches of
business research concepts. You can describe simple problems in the context of the performance and leadership
process of a company using business terminology. After completing this module, students can independently
Comprehensive action competence
analyse clearly defined decision-making problems using basic business methods and formulate simple explanatory
approaches. They have developed an understanding of the marketing orientation of a company and the application
of the instruments of the marketing mix. Students are able to apply their knowledge and skills to problems of
marketing practice.
4Units of Learning and Content
Teaching and learning units Presence Self-study
Introduction to Business Administration W3BW_101.1 40 60
Einführung in die Betriebswirtschaftslehre
- The enterprise as an economic and social system
- Basic scientific theoretical positions in business administration
- Models and methods of business administration
- Business environment: goals and decisions
- Core functions of management: legal forms, rights of disposal and corporate governance, concentration and cooperation
- Location decisions
- Overview of dimensions of the value creation process
Marketing W3BW_101.2 20 30
Marketing
- Basics, goals and tasks of marketing
- Approaches and recent developments in marketing
- Process of marketing planning
- Marketing Strategies
- Instruments of the marketing mix
- Marketing Organization
- Identify, analyse and understand customer needs
Special features and requirements
Special features
-
Requirements
-
Literature
- Bruhn, M.: Marketing: Grundlagen für Studium und Praxis, Wiesbaden: Springer - Gabler
- Esch, F.-R./Herrmann, A./Sattler, H.: Marketing. Eine managementorientierte Einführung, München: Vahlen
- Homburg, Chr.: Grundlagen des Marketingmanagements: Einführung in Strategie, Instrumente, Umsetzung und Unternehmensführung, Wiesbaden: Springer –
Gabler
- Jung, H.: Allgemeine Business Administration, München – Wien: Oldenbourg
- Kirsch, J./Müllerschön, B.: Marketing kompakt, Sternenfels: Verl. Wiss. und Praxis
- Meffert, H./Burmann, C./Kirchgeorg, M.: Marketing; Grundlagen marktorientierter Unternehmensführung; Konzepte – Instrumente – Praxisbeispiele, Wiesbaden:
Gabler
- Thommen, J.-P. u.a.: Allgemeine Business Administration: Umfassende Einführung aus managementorientierter Sicht, Springer: Wiesbaden
- Vahs, D./Schäfer-Kunz, J.: Einführung in die Business Administration, Stuttgart: Schäffer-Poeschel
- Wöhe, G./Döring, U./Brösel, G.: Einführung in die Allgemeine Business Administration, München: Vahlen
5Accounting and Finance (W3BW_102)
Unternehmensrechnung
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Bihler, Prof. Dr. Wolfgang; Ravensburg
Accounting and Finance German/English W3BW_102 1
Schertler-Rock, Prof. Dr. Manfred; Ravensburg
Unternehmensrechnung
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
2 nd. Semester - Course of Study module 1
Used teaching and examination forms
Form of Instruction Lectures, Exercises
Method of teaching -
Examination Performance Examination Scope (in min)
Examination -
Combined Component Examination
-
Workload and ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 60 90 5
Qualification goals and competencies
Students have basic knowledge of internal accounting and can systematically analyse relationships. They can apply
their knowledge specifically for the solution of operational tasks of cost and activity accounting as well as in the
Professional Expertise context of investment and financing decisions. They are able to evaluate the meaning and consequences of internal
company accounting in operational situations
The students master the essential methods of internal accounting and can critically reflect their strengths and
Methodological skills weaknesses. They are capable of applying adequate methods in decision-making situations, of interpreting and
assessing the results.
The students master the essential methods of internal accounting and can critically reflect their strengths and
weaknesses. They are capable of applying adequate methods in decision-making situations, of interpreting and
Personal and social skills assessing the results.
The students are capable and willing to solve tasks of the internal company accounting professional and
Comprehensive action competence
method-competent as well as team-oriented and reflected.
Units of Learning and
Content
Teaching and Learning Units Presence Self-study
Managerial accounting W3BW_102.1 30 45
Kosten- und Leistungsrechnung
Basics of cost and activity accounting
- Full cost accounting: cost element, cost centre, cost unit accounting / statement of operations
- Partial costing: main features and decision-oriented applications
Finance and Investment W3BW_102.2 30 45
Investition und Finanzierung
- Fundamentals of investment and financing
- Investment decisions, in particular static and dynamic methods of investment accounting
- Financing Alternatives
- Financial and liquidity planning
6Special features and requirements
Special features
Prof. Dr. Heike Schwadorf (Ravensburg) - Modulverantwortung
Requirements
-
Literature
- Bieg, H./Kußmaul, H./Waschbusch, G.: Investition. München: Vahlen
- Coenenberg, A. G./Fischer, T. M./ Günther, T.: Kostenrechnung und Kostenanalyse. Stuttgart: Schäffer-Poeschel
- Drukarczyk, J./Lobe, S.: Finanzierung. München: UKV/Lucius
- Ermschel, U./Möbius, C./Wengert, H.: Investition und Finanzierung. Berlin: Springer
- Friedl, G./Hofmann, C./Pedell, B.: Kostenrechnung: eine entscheidungsorientierte Einführung. München: Vahlen
- Macha, R.: Grundlagen der Kosten- und Leistungsrechnung. München: Vahlen
- Perridon, L./Steiner, M./Rathgeber, A.: Finanzwirtschaft der Unternehmung. München: Vahlen
- Putnoki, H./Schwadorf, H./Then Bergh, F.: Investition und Finanzierung. München: Vahlen
- Walz, H./Gramlich, D.: Investitions- und Finanzplanung. Frankfurt: Recht und Wirtschaft
7Accounting and Taxation (W3BW_104)
Bilanzierung und Besteuerung
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Bihler, Prof. Dr. Wolfgang; Ravensburg
Accounting and Taxation German/English W3BW_104 1
Schwadorf, Prof. Dr. Heike; Ravensburg
Bilanzierung und Besteuerung
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
3. Semester - Course of Study module 1
Used teaching and examination forms
Form of Instruction Lectures, Exercises
Method of teaching -
Examination Examination Scope (in min)
Examination -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 55 95 5
Qualification goals and competencies
Students have basic knowledge of accounting and taxation. They understand the central commercial and tax
regulations of the annual financial statements. They can apply these in company cases and critically evaluate their
consequences. Significant differences to international accounting can be identified by the students. They are able to
Professional Expertise analyse and interpret financial statements. They can assess the significance and consequences of the annual
financial statements as an important information tool.
The students understand the relevant legal texts and can apply them independently to operational issues. You
master the main methods of preparing the annual financial statements and the annual financial statements analysis.
Methodological skills Tax calculations can be carried out independently and analysed with regard to their decision-making effect.
Students are aware of the dynamics of change in accounting and taxation. They are able to continuously acquire
up-to-date knowledge. You can take your own Standpoints, critically reflect and develop them. They are capable
Personal and social skills and willing to discuss questions of accounting and taxation in a team, to develop solutions and to communicate in
an appropriate way. They have learned that responsibility and trust are essential in the context of accounting.
Comprehensive action competence
8Units of Learning and Content
Teaching and Learning Units Presence Self-study
Financial Statements and Analysis W3BW_104.1 33 57
Bilanzierung und Grundzüge der Jahresabschlussanalyse
- Fundamentals of the annual financial statements
- Accounting according to commercial law (HGB), in particular balance sheet
- Income statement
- Possibilities of annual financial statement policy
- International Financial Reporting (IFRS) at a glance
- Main features of the annual financial statement analysis
Corporate Taxation W3BW_104.2 22 38
Betriebliche Steuerlehre
Tax Law
- Tax types, in particular income tax, corporation tax, trade tax, sales tax
- Influence of taxation on company decisions
Special features and requirements
Special features
-
Requirements
-
Literature
- Baetge, J./Kirsch, H.-J.7Thiele, S.: Bilanzen, Düsseldorf: IDW
- Breithecker, V.: Einführung in die Betriebswirtschaftliche Steuerlehre, Berlin: ESV
- Brönner, H. u.a.: Die Bilanz nach Handels- und Steuerrecht, Stuttgart: Schäffer-Poeschel
- Buchholz, R.: Grundzüge des Jahresabschlusses nach HGB und IFRS, München: Vahlen
- Coenenberg, A. G./Haller, A./Schultze, W.: Jahresabschluss und Jahresabschlussanalyse, Stuttgart: Schäffer-Poeschel
- Küting, P./Weber, C.-P.: Die Bilanzanalyse: Beurteilung von Abschlüssen nach HGB und IFRS, Stuttgart: Schäffer-Poeschel
- Kußmaul, H.: Steuern: Einführung in die betriebswirtschaftliche
- Scheffler, W.: Besteuerung von Unternehmen, Heidelberg: C. F. Müller
9Human Resources, Organization and Project Management (W3BW_105)
Personalwirtschaft, Organisation und Projektmanagement
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Human Resources, Organization and Schirmer, Prof. Dr. Uwe; Lörrach
German/English W3BW_105 1
Project Management Huf, Prof. Dr. Stefan; Stuttgart
Personalwirtschaft, Organisation und
Projektmanagement
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
4th. Semester - Course of Study module 1
Used teaching and examination forms
Form of Instruction Lectures, Case Study, Inverted Classroom, Role play
Method of teaching -
Examination Examination Scope (in min)
Examination or Presentation -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 55 95 5
Qualification goals and competencies
The students can understand and evaluate the relevance of HR policy decisions for the entire company. They have
gained an overview of all relevant personnel management processes, from personnel planning to staff release, and
can also classify the relevance of employee participation.
Professional Expertise In addition, they know the basic theories and concepts of organizational design. The different forms and models of
structural and procedural organization are familiar to them, as well as the
Framework conditions and special features of project management. On this basis, they can judge real organizational
concepts in a qualified way.
The students become acquainted with the instruments of the operational personnel work as well as the theoretical
Methodological skills organization concepts and are able to estimate their respective relevance and to transfer them to practical
application cases - for example in the context of project management.
The students get to know characteristics that characterize participative, culturally sensitive and tolerant
behaviour. Likewise, they have developed a deeper understanding of the social / ethical responsibility of
Personal and social skills corporate HR work and can also classify the importance of works councils. In addition, they have developed an
understanding of the behavioural power of organizational regulations.
The students are able to identify and evaluate the basic framework conditions for personnel management and
organization based on the strategic overall orientation of a company. The students also recognize the importance of
organizational design as an essential element in the management process, can assess the contribution of
Comprehensive action competence organizational policy decisions to corporate governance and can also transfer this to concrete fields of action of
project management.
10Units of Learning and
Content
Teaching and Learning Units Presence Self-study
Human Resources W3BW_105.1 33 57
Personalwirtschaft
- Goals and tasks of the operational personnel work
- human resource planning
- Principles of personnel marketing
- Recruitment
- Company remuneration policy
- Human resources development
- Personnel release
- Organizational models for HR
Organization und Project Management W3BW_105.2 22 38
Organisation und Projektmanagement
- company and organization
- Organization theories
- Organizational
- workflow management / process management
- organization of organizational change (organizational development)
- project management (project conception, project realization, project control)
Special features and requirements
Special features
Module In-charge: Prof. Dr. Ernst Deuer (RV)
Requirements
-
Literature
- Bach, N.; Brehm, C.; Buchholz, W.; Petry, T.: Wertschöpfungsorientierte Organisation. Architekturen – Prozesse – Strukturen, Wiesbaden: SpringerGabler
- Berthel, J.; Becker, F. G.: Personal-Management. Grundzüge für Konzeptionen betrieblicher Personalarbeit, Stuttgart: Schäffer-Poeschel
- Lindner, D.; Lindner-Lohmann; F.; Schirmer, U.: Personalmanagement, Heidelberg: Springer
- Oechsler, W.A. / Paul, C: Personal und Arbeit, München, Wien: Oldenbourg
- Scholz, C.: Personalmanagement. Informationsorientierte und verhaltenstheoretische Grundlagen, München: Vahlen
- Schulte-Zurhausen, M.: Organisation, München: Vahlen
- Schreyögg, G. / Geiger, G.: Organisation. Grundlagen morner Organisationsgestaltung, Heidelberg: Springer
- Stock-Homburg, R.: Personalmanagement. Theorien – Konzepte – Instrumente, Wiesbaden: SpringerGabler
- Vahs, D.: Organisation: Ein Lehr- und Managementbuch, Stuttgart: Schäffer-Poeschel
11Integrated Management (W3BW_106)
Integriertes Management
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Brehm, Prof. Dr. Carsten; Ravensburg
Integrated Management German/English W3BW_106 1
Huf, Prof. Dr. Stefan; Stuttgart
Integriertes Management
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
3 rd academic year - Course of Study module 2
Used teaching and examination forms
Form of Instruction Lectures
Method of teaching -
Examination Examination Scope (in min)
Examination or Portfolio -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 50 100 5
Qualification goals and competencies
The students have an overview of the different approaches and / or components of employee and corporate
management and can classify these into an overall understanding of "integrative". They have knowledge of the
relationships and dependencies in integrated management between these approaches. They have dealt with the key
Professional Expertise factors influencing corporate / managerial success and developed a comprehensive understanding of a situational
interpretation of the conduct of companies. In addition, they can present the individual approaches in a structured
manner, illustrate them with examples and summarize their content. In the appraisal they are able to separate
causes and effects of success.
Based on case studies and / or leadership situations, they are able to analyse leadership challenges in a multi-
dimensional manner, to structure and understand their factual or social complexity, and to solve them independently
or in groups. They know about the situation-adequate, essential application possibilities and limits of the different
Methodological skills management instruments and methods of the company as well as staff management. They can assess the
relevance of the methods and techniques in the professional context and in the professional field of application and
adapt them accordingly if necessary.
The students can take responsibility for their own work. Concerning. their actions and results, they are able to
reasonably and comprehensibly argue. You can express appreciative criticism of results and accept. In dealing
socially with the joint solution of problems, they can make conflicting goals transparent and provide communicative,
Personal and social skills morating solutions. With regard to possible leadership as a person or as an institution, they are capable of reflecting
on social, social and ecological implications.
Upon completion, the students can critically reflect on their own observation, behaviour and decision-making from
the integrated management perspective and individually derive appropriate, situation-appropriate action. They are
able to evaluate alternative approaches, critically compare and translate them to their practical work and the
Comprehensive action competence situation of their training company. With a view to future, new questions, they are able to adapt their solution
patterns with foresight and prudence.
12Units of Learning and
Content
Teaching and Learning Units Presence Self-study
Corporate Management W3BW_106.1 25 50
Unternehmensführung
Foundations of holistic corporate governance
- Corporate governance models (levels, functions)
- Normative business management
- Sustainable, value-oriented corporate governance
- Strategic business management (planning and implementation) and business models
- Operational business management and interface controlling
- Selected management systems / instruments
Current developments (e.g., disruption, digitization, networking)
Leadership W3BW_106.2 25 50
Mitarbeiterführung
Psychological foundations
- Motivation
- Executives and characteristics
- Leadership Theories
- leadership styles / models
- management tools
- communication
- Ethical or social responsibility of a manager
- Current developments / management approaches
Special features and requirements
Special features
Module In-charge: Prof. Dr Gerhard Jäger (Lörrach)
Requirements
-
Literature
- Bleicher, K.: Das Konzept Integriertes Management, Berlin – New York: Campus
- Blessin, B./Wick, A.: Führen und führen lassen: Ansätze, Ergebnisse und Kritik der Führungsforschung, Konstanz: UVK
- Dillerup, R./Stoi, R.: Unternehmensführung – Management & Leadership, München: Vahlen
- Hungenberg, H.: Strategisches Management, Ziele, Prozesse, Verfahren, Wiesbaden: Gabler
- Hungenberg, H./Wulf, T.: Grundlagen der Unternehmensführung, Heidelberg: Springer
- Macharzina, K./Wolf, J.: Unternehmensführung: das internationale Managementwissen; Konzepte, Methoden, Praxis, Wiesbaden: Gabler
- Müller-Stewens, G./Lechner, C.: Strategisches Management – wie strategische Initiativen zum Wandel führen, Stuttgart: Schäffer-Poeschel
- Rosenstiel, L.v./Regnet, E./Domsch, M.E.: Führung von Mitarbeitern: Handbuch für erfolgreiches Personalmanagement, Stuttgart: Schaeffer-Poeschel
- Schirmer, U./Woydt, S.: Mitarbeiterführung, Heidelberg: Springer
- Weibler, J.: Personalführung, München: Vahlen
- Wunderer, R.: Führung und Zusammenarbeit. Eine unternehmerische Führungslehre, Köln: Lichternd
13Principles of Accounting (W3BW_103)
Technik der Finanzbuchführung
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Principles of Accounting German/English W3BW_103 1 Fünfgeld, Prof. Stefan; Stuttgart
Technik der Finanzbuchführung
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
1st academic year - Course of Study module 2
Used teaching and examination forms
Form of Instruction Lectures, Exercises
Method of teaching -
Examination Examination Scope (in min)
Examination -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 60 90 5
Qualification goals and competencies
The students know the basic terms of double-entry bookkeeping and can classify them in the system of accounting.
You are familiar with the legal foundations, are familiar with the relevant principles of proper bookkeeping and can
draw up annual financial statements from the opening bookings to the current bookings to the final bookings. They
Professional Expertise understand the essential principles and terms according to HGB (e.g. acquisition, production costs, future settlement
amount) and know selected differences compared to the tax treatment.
The students can independently process the essential booking events. They know the requirements of in-house and
Methodological skills external addressees and can align financial accounting in accordance with the law.
The students are able to explain complex subject-related topics of the financial accounting to their interlocutors in
Personal and social skills the study and profession reasonably and develop solution proposals together.
With the completion of this module important basics for the accounting of accountable merchants are laid. The
students can record basic facts in financial accounting and derive a balance sheet and a profit and loss account in
Comprehensive action competence accordance with the law. The significance and importance of the learned basics for content based on this
(accounting, corporate taxation, group accounting) are well known.
14Units of Learning and
Content
Teaching and Learning Units Presence Self-study
Principles of Financial Accounting I W3BW_103.1 30 45
Grundlagen der Finanzbuchführung
- Concept, tasks, goals, addressees, legal bases, types of merchants
- Double entry system, principles of proper accounting
- Non-income-related and profit-affecting business transactions
- Chart of accounts, turnover tax, goods traffic, private transactions
- Other selected current booking cases (for example, personnel postings, private withdrawals, tax postings)
- booking cases (from the opening of the accounts to the annual accounts)
Principles of Financial Accounting II W3BW_103.2 30 45
Fortgeschrittene Finanzbuchführung
- Other principles of proper accounting
- Final preparation, closing entries, time limit
- Special features from the tax law for the current accounting according to HGB
- Principles of accounting from the perspective of the financial accountant
- selected booking cases, e.g. Fixed assets (depreciation), current assets (valuation simplification), receivables (depreciation, individual and general bad debt
allowances), liabilities, provisions, prepaid expenses
Special features and requirements
Special features
-
Requirements
-
Literature
- Bornhofen, M./Bornhofen, M. C.: Buchführung 1
- Bornhofen, M./Bornhofen, M. C.: Buchführung 2
- Falterbaum, H./Bolk, W./Reiß, W., u.a.: Buchführung und Bilanz
- Horschitz, H./Groß, W./Fanck, B., u.a.: Bilanzsteuerrecht und Buchführung
- Wöhe, G./Kußmaul, H.: Grundzüge der Buchführung und Bilanztechnik
15Principles of Economics and Microeconomics (W3BW_501)
Grundlagen der VWL und Mikroökonomik
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Principles of Economics and
German/English W3BW_501 1 Radke, Prof. Dr. Petra; Ravensburg
Microeconomics
Grundlagen der VWL und Mikroökonomik
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
1st academic year - Course of Study module 2
Used teaching and examination forms
Form of Instruction Lectures, Exercises
Method of teaching -
Examination Examination Scope (in min)
Examination -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 60 90 5
Qualification goals and competencies
Students are able to understand the basics and development of economics. They can describe economic behaviour
of households and companies as well as the functioning of markets. Students can explain the assumptions under
Professional Expertise which the interaction between households and companies leads to an efficient market result and which state
intervention in market failure contributes to improving efficiency.
Students have acquired the skills to apply the learned concepts, models and methods to basic microeconomic
Methodological skills issues.
Introducing welfare economic questions, students can already derive the first scientifically based judgments about
Personal and social skills market failures and classify them into a social, historical and ethical framework.
Profound knowledge of pricing in different market forms helps students to understand the situation in their respective
Comprehensive action competence
companies and, if necessary, develop solutions to problems.
16Units of Learning and Content
Teaching and Learning Units Presence Self-study
Introduction to Economics and Microeconomics W3BW_501.1 30 45
Einführung in die VWL und Grundlagen der Mikroökonomik
Basic questions and concepts of economics
- content, demarcation, methods of economics
- Demand, supply and market balance in a goods market
- factor market
- Market efficiency with perfect competition
- State Intervention in pricing
Advanced Microeconomics W3BW_501.2 30 45
Fortgeschrittene Mikroökonomik
- Household theory
- corporate Theory
- Price formation in different market forms (polypody, monopoly, oligopoly, monopolistic competition)
- Advanced aspects of microeconomics (e.g., market failure, behavioural economics, new institutional economics)
Special features and requirements
Special features
-
Requirements
-
Literature
- Beck, H.: Behavioral Economics, Heidelberg: Springer-Gabler
- Erlei, M./Leschke, M./Sauerland, D.: Neue Institutionenökonomik, Stuttgart: Schäffer Poeschel
- Goolsbee, A./Levitt, St./Syverson, C. : Mikroökonomik, Stuttgart: Schäffer-Poeschel
- Mankiw, N.G.: Grundzüge der Volkswirtschaftslehre, Stuttgart: Schäffer-Poeschel
- Mankiw, N.G./Taylor, M.P.: Economics, Mason (Ohio): Thomson South Western
- Natrop, J.: Grundzüge der Angewandten Mikroökonomie, München: Oldenbourg
- Pindyck, R.S./Rubinfeld, D.L.: Mikroökonomie, München: Pearson
- Varian, H.R.: Grundzüge der Mikroökonomik, München: Oldenbourg
17Macroeconomics (W3BW_502)
Makroökonomik
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Macroeconomics German/English W3BW_502 1 Greitens, Prof. Dr. Jan; Mosbach
Makroökonomik
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
2nd academic year - Course of Study module 2
Used teaching and examination forms
Form of Instruction Lectures, Exercises
Method of teaching -
Examination Examination Scope (in min)
Examination -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 55 95 5
Qualification goals and competencies
Students are able to describe short- and long-term macroeconomic developments in the economy and to analyse
them using models. Students will be able to visualize the generation of money, the monetary value and the financial
Professional Expertise impact using various concepts and in the context of the financial system, and apply it to current questions. They
know important currency-theoretical connections and can explain monetary policy decisions.
Students have acquired the skills to apply the learned concepts, models and methods to basic macroeconomic
Methodological skills issues. In doing so, they are able to apply the necessary abstractions and simplifications to the essential factors and
to argue in causal chains.
Students can recognize the complexity of macroeconomic contexts and compare the sometimes contradictory
Personal and social skills explanations. Students understand the dependence of economic explanations on historical and cultural conditions.
In this module, students learn about the dependencies of a company on macroeconomic development. They
understand how a company is influenced by economic cycles or monetary policy decisions and what reactions to
Comprehensive action competence such developments are possible. Students can understand the possibilities, but also the limitations and risks of
using models and their assumptions in macroeconomics
18Units of Learning and
Content
Teaching and Learning Units Presence Self-study
Principles of Macroeconomics W3BW_502.1 28 48
Grundlagen der Makroökonomik
Economic cycle and National Accounts
- Basic ideas of macroeconomic paradigms: Keynesian vs. neoclassical approaches
- Model-based macroeconomic analysis of the closed economy (e.g. IS-LM model, AS-AD model, Solow model)
- Economic policy implications (e.g. fiscal and monetary policy)
Money and Banking W3BW_502.2 27 47
Geld und Währung
- Economic cycle and National Accounts
- Basic ideas of macroeconomic paradigms: Keynesian vs. neoclassical approaches
- Model-based macroeconomic analysis of the closed economy (e.g. IS-LM model, AS-AD model, Solow model)
- Economic policy implications (e.g. fiscal and monetary policy)
- Monetary fundamentals, financial system
- Money demand and money supply
- Fundamentals of monetary policy
- Institutional structuring of monetary policy
- Inflation and deflation
- Current topics of monetary policy
- Currency market
- Exchange rate theories
- International Monetary Order
Special features and requirements
Special features
-
Requirements
-
Literature
- Arnold, L.: Makroökonomik, Mohr Siebeck, Tübingen
- Beck, H.: Globalisierung und Außenwirtschaft, Vahlen, München
- Blanchard, O./Illing, G.: Makroökonomie, Pearson, München
- Görgens, E./Ruckriegel, K./Seitz, F.: Europäische Geldpolitik, UVK-Verlag, Konstanz
- Issing, O.: Einführung in die Geldtheorie, Vahlen, München
- Mankiw, N. G.: Makroökonomik, Schäffer Poeschel, Stuttgart
- Rose, K., Sauernheimer, K.: Theorie der Außenwirtschaft, Vahlen, München
- Spahn, P.: Geldpolitik, Vahlen, München
- Stiglitz, J. E./Walsh, C. E.: Makroökonomie, Oldenbourg, München
19Economic Policy (W3BW_503)
Wirtschaftspolitik
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Bleich, Prof. Dr. Torsten; Villingen-
Economic Policy German/English W3BW_503 1
Schwenningen
Wirtschaftspolitik
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
3rdacademic year - Course of Study Module 2
Used teaching and examination forms
Form of Instruction Lectures, Exercises
Method of teaching -
Examination Examination Scope (in min)
Examination or Seminar work (with Presentation) -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 50 100 5
Qualification goals and competencies
The students are able to use economic theories to thoroughly analyse and assess foreign economic, economic and
Professional Expertise financial issues.
Students have acquired the competence to apply basic micro and macroeconomic analysis methods to foreign
economic, economic and financial issues. They can interpret statistical evaluations and classify them in the
Methodological skills theoretical and political background.
The students understand the importance of value judgments for different economic policy recommendations. They
Personal and social skills can apply the learned theoretical concepts to current political issues and understand the conflicts between economic
theory and political practice.
In this module, students learn to take their own, well-founded and reflected position on economic policy issues.
Comprehensive action competence In doing so, they can tolerate other well-founded positions and engage in a constructive exchange about the
different assumptions.
Units of Learning and
Content
Teaching and Learning Units Presence Self-study
Introduction to Economic Policy and Foreign Trade W3BW_503.1 25 50
Einführung in die Wirtschaftspolitik und Außenwirtschaft
Introduction to economic policy: objectives, instruments, vehicles
- Real foreign trade: theory and policy (e.g. absolute and comparative advantage, tariff and non-tariff trade barriers)
- Current issues of foreign trade (e.g., European integration, globalization, trade policy)
- Selected areas of economic policy, e.g. Stabilization Policy, Labour Market Policy, Social Policy, Competition Policy, Growth Policy, Distribution Policy, Allocation
Policy, Environmental Policy, Fiscal Policy.
Selected Topics of Economic Policy W3BW_503.2 25 50
Ausgewählte Themen der Wirtschaftspolitik
- Selected areas of economic policy, e.g. Stabilization Policy, Labor Market Policy, Social Policy, Competition Policy, Growth Policy, Distribution Policy, Allocation Policy,
Environmental Policy, Financial Policy (unless treated in Unit 1)
- Current topics of economic policy
Special features and requirements
Special features
-
20Requirements
-
Literature
- Beck, H.: Globalisierung und Außenwirtschaft, Vahlen, München
- Bénassy-Quéré/Coeuré/Jaquet/Pisany-Ferry: Economic Policy
- Blankart, C. B.: Öffentliche Finanzen in der Demokratie, Vahlen, München
- Fritsch, M.: Marktversagen und Wirtschaftspolitik, Vahlen, München
- Görgens, E./Ruckriegel, K./Seitz, F.: Europäische Geldpolitik, UVK-Verlag, Konstanz
- Krugman, P. R./Obstfeld, M./Melitz, M. J.: Internationale Wirtschaft, Pearson, Hallbergmoos
- Mankiw, N.G./Taylor, M.P.: Economics, Mason (Ohio): Thomson South Western
- Mussel, G./Pätzold, J.: Grundfragen der Wirtschaftspolitik, Vahlen, München
- Rose, K./Sauernheimer, K.: Theorie der Außenwirtschaft, Vahlen, München
- Zimmermann, H./Henke, K./Broer, M.: Finanzwissenschaft, Vahlen, München
21Civil Law (W3BW_504)
Bürgerliches Recht
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Civil Law German/English W3BW_504 1 Sakowski, Prof. Dr. Klaus; Heidenheim
Bürgerliches Recht
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
1st academic year - Course of Study module 2
Used teaching and examination forms
Form of Instruction Lectures, Case Study
Method of teaching -
Examination Examination Scope (in min)
Examination or Portfolio -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 60 90 5
Qualification goals and competencies
After participating in the module event, the students recognize the comprehensive practical relevance of the subject
and have basic factual knowledge in civil law. They can name, explain and apply the most important BGB
Professional Expertise regulations and contexts to selected practical situations. In this way, they are able to analyse legal problems of
such cases, to discuss them critically and to provide them with a justifiable solution.
The students know and understand the most important methods for the interpretation of regulations, in particular
with regard to indefinite legal concepts. They understand the legal expertise style method and can apply these to
Methodological skills case designs. They know teaching and learning methods using digital media and can use them successfully,
especially for self-study purposes.
In case of group work (case study) the students are able to work effectively in a working group. You are capable of
Personal and social skills applying and maintaining adequate time management for audits.
Students have the ability to identify potential legal issues in the workplace at an early stage and can either design
them legally themselves, or at least provide them to a knowledgeable third party (e.g. lawyer, legal department) in a
Comprehensive action competence problem-oriented way. They also have the ability to critically reflect on prevalent doctrines and court judgements.
22Units of Learning and Content
Teaching and Learning Units Presence Self-study
Principles of Law, Civil Law I W3BW_504.1
30 45
Grundlagen des Rechts, Bürgerliches Recht I
- Overview of the legal system, areas of law, judicial composition and legal techniques
- Introduction to the Civil Code
- Legal entities and legal objects, declaration of intent
- Contestation
- Principle and limits of freedom of contract
- Representation
- Limitation
- Deadlines and appointments
- Obligations, damages, negligence, performance disruptions
- Terms of Service
Civil Law II W3BW_504.2 30 45
Bürgerliches Recht II
Consumer contracts (especially distance selling)
- Cancellation
- Total debt
- Purchase contract
- Work contract
- Other types of contracts in general terms (depending on the field of study, eg lease, loan agreement, service contract)
- Basic features of unjust enrichment
- Unauthorized actions
- Fundamentals of Property Law (Property, Property, Security Rights)
- Overview of the procedure and procedural law
Special features and requirements
Special features
The law module is suitable for the use of teaching, learning and exam forms with the inclusion of digital media.
Requirements
-
Literature
- Brox, H./Walker, W. D.: Allgemeiner Teil des BGB. München: Vahlen
- Brox, H./Walker, W. D.: Allgemeines Schuldrecht. München: C. H. Beck
- Brox, H./Walker, W. D.: Besonderes Schuldrecht. München: C. H. Beck
- Eisenhardt, U: Einführung in das bürgerliche Recht. Stuttgart: Utb, Facultas
- Ens, R./Hümer, M./Knies, J./Scheel, T.: Unternehmensrecht, Bad Wörishofen: Holzmann (daraus Scheel, T.: Zivilrecht)
- Führich, E.: Wirtschaftsprivatrecht. München: Vahlen
- Führich, E./Werdan, I: Wirtschaftsprivatrecht in Fragen und Fällen. München: Vahlen
- Kallwass, W./Asbels, P.: Privatrecht. München: Vahlen
- Musielak, H. J./Hau, W: Grundkurs BGB. München: Vahlen
- Musielak, H. J./Voit, W: Grundkurs ZPO. München: Vahlen
- Sakowski, K.: Grundlagen des bürgerlichen Rechts. Berlin Heidelberg: Springer Gabler
- Wolf, M./Wellenhofer, M.: Sachenrecht. München: Beck
23Business Law (W3BW_505)
Wirtschaftsrecht
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Business Law German/English W3BW_505 1 Sakowski, Prof. Dr. Klaus; Heidenheim
Wirtschaftsrecht
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
2nd academic year - Course of Study module 2
Used teaching and examination forms
Form of Instruction Lectures, Exercises, Case Study
Method of teaching -
Examination Examination Scope (in min)
Examination or Portfolio -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 55 95 5
Qualification goals and competencies
After attending the module event, students have basic factual knowledge and critical understanding of the learned
legal subjects. They know the most important rules and can apply them to selected practical situations. You are able
Professional Expertise to legally analyse the problems of such cases, to discuss them critically and to provide a justifiable solution.
The students can work on case designs analytically critical as well as method-based. They know teaching and
Methodological skills learning methods using digital media and can use them successfully, especially for self-study purposes.
For group work (case study) students are able to work effectively in a working group. You are capable of applying
Personal and social skills and maintaining adequate time management for audits.
Students have the ability to identify potential legal problems in the workplace at an early stage. They can either
design them themselves legally or at least give them problem-oriented to a competent third party (e.g. lawyer, legal
Comprehensive action competence department). They have the ability to critically reflect on prevalent doctrines and court judgments and can
communicate with professionals or laypersons about it.
24Units of Learning and Content
Teaching and Learning Units Presence Self-study
Business Law W3BW_505.1 28 48
Handels- und Gesellschaftsrecht
- Principles and sources of law of commercial law
- Businessman
- Commercial register
- Company
- Powers
- Assistants, sales representatives (overview)
- main features of commercial transactions (for example freedom of form)
- Importance of commercial customs, commercial purchase
- Overview of company forms (national / EU), type mixture
- Development, operation, management and representation
- Financial Regulations
- Overview of capital raising and preservation, liability, termination
- Overview Group
Labor Law W3BW_505.2 27 47
Arbeitsrecht, Grundzüge des Insolvenzrechts
(Note insolvency law optional, depending on the field of study)
- Basic concepts and sources of employment law
- Definition of worker
- Initiation and justification of the employment relationship
- Duties of the employee
- Obligations of the employer (private and public law)
- Selected content of the employment relationship (e.g., scope, compensation, vacation, illness, use of media in working life, employee data protection)
- Termination of Employment
- Collective bargaining
- Right to strike
- Corporate constitutional law
- Ordinance on Bankruptcy
- Consumer insolvency proceedings
- Institutions of insolvency proceedings
- Legal status of the insolvency administrator
- Bankruptcy Reasons
- File for bankruptcy
- Security measures
- Effects of the procedure opened - Influence on contractual relationships
- Realization of collateral
- Creditors discrimination
- Actionable actions and legal consequences
- Liability and insolvency offenses
Special features and requirements
Special features
The law module is suitable for the use of teaching, learning and exam forms with the inclusion of digital media.
Requirements
Basic knowledge of module Civil Law
Literature
- Bitter, G./Heim, S.: Gesellschaftsrecht. München: Vahlen
- Bork, R.: Einführung in das Insolvenzrecht. Tübingen: Mohr Siebeck
- Brox, H./Rüthers, B./Henssler, M.: Arbeitsrecht. Stuttgart: Kohlhammer
- Brox, H./Henssler, M.: Handels und Wertpapierrecht. München: Beck
- Keller, U.: Insolvenzrecht. München: Vahlen
- Paulus, C.: Insolvenzrecht. München: Beck
- Preis, U.: Arbeitsrecht – Individualarbeitsrecht. Köln: Dr. Otto Schmidt
- Preis, U.: Arbeitsrecht – Kollektivarbeitsrecht. Köln: Dr. Otto Schmidt
- Sakowski, K.: Arbeitsrecht. Berlin Heidelberg: Springer Gabler
25Mathematics und Statistics (W3BW_601)
Wirtschaftsmathematik und Statistik
Formal Information about the course
Course of Study Field of Study Indentation
Business Administration -
Module Name Language Number Version Professors-in-charge
Mathematics und Statistics German/English W3BW_601 1 Weber, Prof. Dr. Joachim; Stuttgart
Wirtschaftsmathematik und Statistik
Location of the module during the course of the study
Semester Requirements for participation Module Type Module
duration
1stacademic year - Course of Study module 2
Used teaching and examination forms
Form of Instruction Lectures, Exercises
Method of teaching -
Examination Examination Scope (in min)
Examination -
Combined Components in exam performance
-
Workload und ECTS
Workload total (in h) Presence (in h) Self-study (in h) ECTS-Points
150 60 90 5
Qualification goals and competencies
Upon completion of the module, students have basic knowledge and critical understanding of mathematics and
statistics for economic issues. They are able to apply the methods and approaches to concrete analysis, planning
Professional Expertise and decision problems as well as to present and interpret the results in a targeted manner.
The students have grasped the ideas of mathematical techniques and acquired the competence to use them in
economic questions. They have understood the statistics as decision-making aid in operational practice or as an aid
in the empirical testing of hypotheses and acquired the ability to explain the possible influence of the data creation
Methodological skills process, the data sources and the data presentation on the result as well as independently evaluate given data sets
regarding desired information and to judge.
Upon completing the module, students know that quantitative methods are one way (among others) of gaining
insights, especially that reality cannot be mapped in numbers. They are aware of the influence of the methods on
Personal and social skills the result and are thus sensitized to a responsible approach.
The students were given an overview of the possible uses of mathematical and statistical methods in questions of
economics and business administration and practiced their application by means of corresponding examples. This
Comprehensive action competence enables them to apply these methods independently and evaluate the results in context.
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