Program Overview

Introduction to the University Program

The University of Ulm offers a comprehensive program in accounting and auditing, providing students with a thorough understanding of financial accounting, auditing, and related fields.

Program Structure

The program is divided into several modules, including:

• Basics of financial statement preparation
• Accounting for intangible assets (Accounting for Intangible Assets)
• Accounting for property, plant, and equipment
• Accounting for inventories
• Accounting for financial instruments
• Accounting for equity
• Accounting for debt capital
• Profit and loss statement (Income Statement)
• Accounting for leases
• Statement of Cash Flows
• Notes to the Financial Statements and Management's Report
• Segment reporting
• Digitalization in Accounting

Course Schedule

The course schedule for the summer semester 2025 is as follows:

• Tuesday, April 22, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Tuesday, April 29, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Tuesday, May 6, 2025: 10:15 a.m. to 11:45 a.m., Day 1
• Friday, May 9, 2025: 8:00 a.m. to 12:00 p.m., lecture by Crowe Kleeberg
• Tuesday, May 13, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Tuesday, May 20, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Tuesday, May 27, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Tuesday, June 3, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Friday, June 6, 2025: 8:00 a.m. to 12:00 p.m., lecture by Crowe Kleeberg
• Tuesday, June 10, 2025: 10:15 a.m. to 11:45 a.m., session 2
• Tuesday, June 17, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Tuesday, June 24, 2025: 10:15 a.m. to 11:45 a.m., Day 3
• Friday, June 27, 2025: 8:00 a.m. to 12:00 p.m., lecture by Crowe Kleeberg
• Tuesday, July 1, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Friday, July 4, 2025: 8:00 a.m. to 12:00 p.m., lecture by Crowe Kleeberg
• Tuesday, July 8, 2025: 10:15 a.m. to 11:45 a.m., 4
• Tuesday, July 15, 2025: 10:15 a.m. to 11:45 a.m., lecture
• Tuesday, July 22, 2025: 8:00 a.m. to 12:00 p.m., lecture
• Friday, July 25, 2025: 10:15 a.m. to 11:45 a.m., lecture by Crowe Kleeberg

Examination

The examination for the course will be held on two dates:

• Wednesday, August 6, 2025: 10:00 a.m. to 12:00 p.m
• Friday, October 10, 2025: 10:00 a.m. to 12:00 p.m The examination will be an open-book exam, and students are allowed to use certain materials, including:
• Document-proof writing materials
• A non-programmable calculator
• A ruler
• A current edition of the Commercial Code

General information

The course is part of the module "Fundamentals and special issues in preparing annual financial statements" and will take place in room HH 22, E.04. The course materials, including the script and other documents, will be made available on the online platform "Moodle". The password for the Moodle course will be announced in the first lecture.