Accounting and Taxation

The excellent career prospects for alumni in the fields of accounting, taxation, funding, and management accounting across all sectors are well known. Related fields such as management consultancy and strategic planning are also worth mentioning.
Furthermore, successful completion of the programme qualifies alumni to pursue a doctorate.

In addition to the general admission requirements set out in Section 4 of the RPO, admission to the master's degree programme in “Accounting and Taxation” requires a qualifying degree (Bachelor’s or Diplom) with an overall mark of at least 2.5 (up to 2.59) from a degree programme lasting at least 7 semesters (210 credit points) in “Business Administration/Economics” or “Economics” or a subject-equivalent degree programme at a state or state-recognised university.

In addition, proof of specific programme-related prior learning (Section 49(7) of the Higher Education Act of North Rhine-Westphalia) is required, which is demonstrated by the successful completion of the following modules or subjects during the Bachelor’s or Diplom degree programme:

1. Cost and Performance Accounting and/or Management Accounting, or comparable modules totalling at least 4 ECTS,

2. Corporate finance and/or investment analysis (investment and funding) or comparable modules totalling at least 4 ECTS,

3. Business management and organisation or comparable modules totalling at least 4 ECTS,

4. Accounting and/or financial statements or comparable modules totalling at least 4 ECTS,

5. Mathematics and/or Statistics, or equivalent modules totalling at least 4 ECTS,

6. Economics and Economic Policy, or equivalent modules totalling at least 4 ECTS

7. Tax Law and/or Corporate Taxation, or equivalent modules totalling at least 4 ECTS, and

8. Business Law (German Civil Code and Commercial Law) or equivalent modules totalling at least 4 ECTS.

In cases of doubt, the programme director, in consultation with the examination board, shall decide whether the admission requirements have been met.

Applicants with qualifications obtained abroad may be admitted upon application, provided that equivalence is demonstrated.

Applicants who did not fulfil their admission requirements at a German-speaking facility must demonstrate the German language proficiency required for the programme at level C1 of the Common European Framework of Reference for Languages (CEFR). Further information for applicants with foreign qualifications can be found on the Student Service website.

The required overall mark is not an admission threshold (NC), but rather an admission requirement that must be met in order to participate in the application process.

This means that an application (with an overall mark lower than 2.59) will not be considered, and the applicant cannot be taken into account in the allocation process.

As an international student applicant, please note the German language skills required for this degree program.

The programme is structured in modules. Each module usually concludes with a two-hour written examination at the end of the semester. In the Accounting module, the examination lasts 4 hours. You can find a detailed overview of the individual modules, including examination formats and the course structure, in the module manual.

The module phase is supplemented by a practical training period lasting at least six weeks. Alternatively, under certain conditions, it is possible to have work carried out alongside your studies recognised as a practical placement. In this way, you can put the knowledge you have acquired directly into practice and, for example, gather ideas for your subsequent master`s thesis. You complete your degree with the colloquium.