Inhalt

[ 515RSUWSUWS20 ] SE Seminar Tax, Accounting & Auditing

Versionsauswahl
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B3 - Bachelor's programme 3. year Business Administration Roman Rohatschek 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Bilanzierung nach UGB, KS Steuern, Modul Steuern oder Modul Internationale Unternehmensrechnung und Wirtschaftsprüfung
Original study plan Bachelor's programme Business Administration 2025W
Learning Outcomes
Competences
Learning Outcomes

Students are able to independently write a seminar paper in accordance with the principles of academic work, present it and evaluate the results.

Skills Knowledge
Learning Outcomes

  • LO2: Students can define and work on a specific problem.
  • LO3: Students are able to conduct independent scientific work using relevant literature.
  • LO4: Students can use the methods of business taxation, corporate accounting and auditing to write a seminar paper and statement.
  • LO5: Students can summarize and evaluate the results of this work in a presentation
Learning Outcomes

  • LO1: Students are familiar with the requirements of academic work and the (formal) design of an academic paper.
Criteria for evaluation The assessment is based on the quality of the processing (formal and material), the solution (justification of the choice of method) and the developed solution to the individual question, in the form of:

  • Concept creation, presentation and discussion
  • Seminar paper,
  • Presentation material including final presentation with lecture,
  • Individual discussion of the results and collaboration.

The assessment is made up of three sub-performances:

  1. the (final) concept draft (25 points)
  2. the (final) seminar paper (65 points)
  3. the presentation of the concept draft (5 points) and the seminar paper (5 points)

For a positive assessment, more than half of the points (i.e. at least 33 points) and more than half of the total achievable points (i.e. at least 51 points) must be achieved in the seminar paper.

Feedback culture:

The feedback includes individual feedback at the end of the presentations (mandatory) and individual feedback (one-on-one interview) by the course leader at the end of the course (voluntary).

Synchronization of learning outcomes and assessments:

  • LO1: draft concept + feedback
  • LO2: final concept + presentation / discussion
  • LO3: seminar paper
  • LO4: seminar paper
  • LO5: seminar paper + presentation / discussion
Methods The following teaching and learning methods are used:

  • Information input by the course leader, using slides and accompanying literature
  • Self-directed learning, supported by the specification of subject-specific topics and an introduction to the respective topic complex by the course leader
  • Working on a topic and creating a draft concept
  • Presentation and discussion of the draft concept
  • Writing a written seminar paper
  • Creating and holding a final presentation

After the concept presentation and (at least) once before the final presentation, (individual) feedback and discussion rounds

Language German
Study material Books (mandatory): Variable depending on the topic.

Scientific articles:

Supplementary literature (mandatory): Formal citation guidelines of the institute

Changing subject? Yes
Further information Topics

SessionTopic
1Introduction and assignment of topics
2Individual discussion/feedback when creating the final concept
3Concept presentation
4Individual discussion/feedback when creating the final seminar paper
5Submission of the seminar paper and final presentation
Corresponding lecture (*)572URWPSEMS15: SE Seminar aus Unternehmensrechnung und Wirtschaftsprüfung (3 ECTS) oder 572BTAXBWSS15: SE Seminar Betriebswirtschaftliche Steuerlehre (3 ECTS)
On-site course
Maximum number of participants 25
Assignment procedure Assignment according to priority