Department Finance, Accounting, and Taxes

Information for Students

Admission, Exam and Study Regulations

The following Page provides the Admission, Exam and Study Regulations.

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Registration Form Master Thesis

The following Page provides the Registration Form for the Master Thesis.

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Modules with a rating of 120 credits should be successfully completed in accordance with the following provisions:
1. Compulsory Part of the Programme - Basic Modules (24 C)

The following basic modules with a rating of 24 C must be successfully completed:

  • M.WIWI-BWL.0001 Finance 6 C
  • M.WIWI-BWL.0002 Financial statements as per IFRS 6 C
  • M.WIWI-BWL.0003 Corporate taxation 6 C
  • M.WIWI-BWL.0085 Finance, Management Accounting and Sustainability Accounting 6 C


2. Specialisation Area Finance, Accounting, Taxes (30 C)

Five modules from the following list with a total rating of 30 C must be successfully completed:

  • M.WIWI-BWL.0004 Financial Risk Management 6 C
  • M.WIWI-BWL.0008 Derivatives 6 C
  • M.WIWI-BWL.0009 Behaviour-oriented Controlling 6 C
  • M.WIWI-BWL.0010 Evaluation of company 6 C
  • M.WIWI-BWL.0015 Taxation of companies under the influence of European law 6 C
  • M.WIWI-BWL.0016 M&A, Finance and Taxation 6 C
  • M.WIWI-BWL.0018 Analysis of IFRS Financial Statements 6 C
  • M.WIWI-BWL.0020 Risk Management and Solvency 6 C
  • M.WIWI-BWL.0041 Accounting and Capital Market 6 C
  • M.WIWI-BWL.0087 Electronic securities trading 6 C
  • M.WIWI-BWL.0088 IT trends 6 C
  • M.WIWI-BWL.0105 International Company Taxation 6 C
  • M.WIWI-BWL.0120 Tax law 6 C
  • M.WIWI-BWL.0123 Tax Transfer Pricing 6 C
  • M.WIWI-BWL.0128 Seminar course current research in Finance 6 C
  • M.WIWI-BWL.0132 Empirical accounting research 6 C
  • M.WIWI-BWL.0133 Banking Supervision 6 C

    • Moreover, the modules listed in no. 3 can be selected for the specialisation area (seminar), provided the module is not done in the area "seminar".


3. Seminar 6 C

One of the following modules with a rating of 6 credits must be successfully completed:

  • M.WIWI-BWL.0006 Seminar in Finance 6 C
  • M.WIWI-BWL.0011 Seminar in Financial controlling 6 C
  • M.WIWI-BWL.0032 Seminar in Accounting and Auditing 6 C
  • M.WIWI-BWL.0101 State of the Art and Methods of Empirical Tax Research 6 C
  • M.WIWI-BWL.0104 Seminar Electronic Finance 6 C
  • M.WIWI-BWL.0128 Seminar Current Research in Finance 6 C
  • M.WIWI-BWL.0156 Seminar on Company Taxation 6 C


4. Methods Area (6 C)

One of the following modules with a rating of 6 credits must be successfully completed:

  • M.WIWI-QMW.0001 Generalized Regression 6 C
  • M.WIWI-QMW.0002 Advanced Statistical Inference (Likelihood & Bayes) 6 C
  • M.WIWI-QMW.0004 Econometrics I 6 C
  • M.WIWI-QMW.0005 Econometrics II 6 C
  • M.WIWI-QMW.0009 Introduction to Time Series Analysis 6 C
  • M.WIWI-QMW.0010 Multivariate Statistics 6 C
  • M.WIWI-QMW.0012 Multivariate Time Series Analysis 6 C
  • M.WIWI-QMW.0013 Applied Econometrics 6 C
  • M.WIWI-BWL.0101 Status and methods of empirical research on taxation 6 C
  • M.WIWI-BWL.0132 Empirical accounting research 6 C
  • M.WIWI-VWL.0001 Advanced Microeconomics 6 C
  • M.WIWI-VWL.0007 Institutional Economics II: Experimental economic research 6 C
  • M.WIWI-VWL.0054 Behavioral Game Theory 6 C


5. Optional Area (24 C)

a. The following five modules with a rating of 24 C must be successfully completed. It is possible to select one or several of the following offers:
aa. From the modules offered for the Master’s degree programmes of the Faculty of Economic Sciences with the code M.WIWI, provided the qualifications for entry mentioned there are fulfilled. The modules selected as per nos. 1 to 4 cannot be taken.
ab. From the following list of modules offered by other faculties of the University of Göttingen, provided the requirements mentioned there are fulfilled and the module has not been utilised in this nor the previous course of study:

  • M.Agr.0060 Production, investment and risk in agriculture 6 C
  • M.Agr.0092 Taxes and Taxation 6 C
  • S.RW.1131a Fundamentals of Company Law (Partnership Law) 6 C
  • S.RW.1131b Fundamentals of Joint Stock Company law 6 C
  • S.RW.1132 Competition Law (UWG) 6 C
  • S.RW.1133 Capital markets and stock exchange law 6 C
  • S.RW.1134 Banking and insurance regulation 6 C
  • S.RW.1165 Corporate tax law 6 C
  • S.RW.1229 International and European business law 6 C
  • S.RW.1235 Tax Law 6 C
  • B.Slav.129 Business Russian C1 6 C
  • M.Psy.504 Industrial Psychology 6 C


ac. Modules from the languages offered by the university can be selected, provided they are modules which are for a level equivalent to level B as per the CEFR, and provided the modules have not been done in a course of study already completed. Notwithstanding sentence 1 modules relating to English, German as well as the mother tongue of the student are excluded.

ad. Following module:

  • SK.GB.02 Communication skills: Gender and Diversity skills in communication 3 C

    • ae. Modules from the following list of module groups and modules from the central key competency offer of the University of Göttingen, provided the qualifications for entry mentioned there are fulfilled and they have not yet been done in a previous course of study:

    • SK.AS.BK Modules Skills of professional intersection
    • SK.AS.FK Modules Leadership skills
    • SK.AS.KK Modules Communication skills
    • SK.AS.SK Modules Social skills
    • SK.AS.WK Modules Knowledge competence and self competence


    b. The credits earned for modules as per letter a, ac. to ae. are restricted to a maximum of 10 C; the credits earned for modules as per a to ae. are restricted to a maximum 7 C; modules are not taken into account on a pro rata basis; a module with which the maximum sum of 7 C is exceeded can only be taken into account as a voluntary additional examination.

    c. In the optional area, modules (alternative modules) other than those mentioned can be completed in accordance with the following provisions. The following are required for the consideration of an alternative module:

    ca. A written application to be handed in by the student to the Dean of the Faculty of Economic Sciences before choosing the alternative module;

    cb. Approval by the Dean of Studies or teaching unit offering the alternative module. The decision on approving the application is made by the Dean of Studies of the Faculty of Economic Sciences. Before passing the decision, the Dean will obtain the opinion of the degree programme tutors on the usefulness of the module replacement in which the student is enrolled. The application can be rejected without giving reasons; there is no legal entitlement for the applying student. The consideration of an already completed module as an alternative module is excluded.


6. Master’s Thesis

30 C are awarded for successful completion of the master’s thesis
Master Thesis

General information on the master’s degree programme in finance, accounting, and taxes can be found here.


Further Information: