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Formal Requirements and FAQ

Information on Exams

  • Permitted Aids for Exams

    Permitted aids for the “Introductory Accounting” and “Introductory Financial Accounting” exams in the bachelor’s program are:

    (1) a non-programmable calculator, and
    (2) unannotated (German) commercial laws (in particular the HGB and AktG).

    Colored markings/underlining in the statutes, as well as “post-its” without specific content-related labels, but with a general section designation (e.g., § 252 HGB: General Valuation Principles), are permitted.

    Permitted aids for the “Financial Accounting and Financial Statement Analysis” exam (Bachelor’s program) and the exams in the advanced courses (Master’s programs) are:

    (1) a non-programmable calculator, and
    (2) unannotated (German) commercial laws.

    International accounting standards (e.g., IFRS/IAS or US-GAAP) and auditing standards (e.g., ISA) may not be used.

    Colored markings or underlining in the text of the law, as well as “Post-its” without specific notes but with a general reference to the section (e.g., § 252 HGB: General Valuation Principles), are permitted.

    The following aids are permitted for exams in Business Taxation (Bachelor’s and Master’s):

    (1) a non-programmable calculator,
    (2) unannotated (German) tax laws and tax regulations, and
    (3) if applicable, the current OECD Model Tax Convention (only for the “International Tax Law” module).

    Colored markings or underlining in the text of the law, as well as “Post-its” without specific notes but with a general reference to the section (e.g., § 1 EStG: Tax Liability) are permitted.

  • Policies on the Preliminary Grading of Exams

    Please note the following guidelines regarding the preliminary grading of exams:

    The chair's staff strives to grade exams in the BSc and MSc programs as quickly as possible; therefore, requests for preliminary grading should be limited to a few cases. Requests for early grading may only be submitted in the following cases (provided that the exam in question at the Chair of Financial Accounting must demonstrably be passed immediately for the project and tight deadlines must be met!):

    - Planned stays abroad, 
    - Planned changes in study location, 
    - Planned internships.

    Justified requests (including supporting documentation!) must be submitted in writing to the chair’s office during regular business hours, no later than one week before the exam.

  • Policies on Reviewing Exams

    Please note the following regulations regarding the review of exams:

    After grades are released for both the first and second exam periods, the chair will schedule a single, centralized date for reviewing the exams. The dates for exam review will be announced on the chair’s website under the “Latest News” section approximately 10 days in advance. After registering via email with the chair’s office (), you will be notified of the exact time for your exam review. When registering, please provide your first and last name, your student ID number, and the course for which you took the exam. Upon presentation of your student ID, you will be permitted to review the exam on the scheduled dates; however, you will not be allowed to discuss the exam questions and/or the specific grading of individual questions. The review period is limited to 15 minutes per exam and takes place individually for each participant. Pens and paper may not be brought into the review session, nor may cell phones, laptops, or cameras. In keeping with the nature of an exam review, the chair also does not provide sample solutions.

    If you have any objections, you may submit a written request for a “review” (including via email) stating the specific (substantive) reason within 5 days of reviewing the exam (providing proof by a postmark, if applicable). Please submit this request to the chair’s office, including your student ID number and email address. We will then notify you of the result of this re-evaluation via email. 

    According to both the department’s examination regulations and the “General Provisions of Philipps University of Marburg,” exams may only be viewed in person. It is not possible to grant power of attorney to another person.

Information on Seminars & Scientific Formatting

Information on Assessments and Recognition Issues

  • Recommendation Letters for Master's Applications

    Due to a sharp increase in requests for recommendations for master’s programs, we are compelled to clarify our guidelines. Please read the following carefully before contacting the chair’s office.

    Eligibility: Who is eligible to apply for an evaluation for master's programs?

    In general, students can only receive a recommendation letter for their master’s applications if - in addition to the core module “Introductory Financial Accounting” - they have successfully completed at least one of the two elective bachelor’s modules (“Financial Accounting and Financial Statement Analysis” and “Introduction to Business Taxation”) and have either taken a seminar at the Chair of Financial Accounting or written their bachelor’s thesis. Simply attending the lectures and taking the exams is not sufficient!

    Procedural Information: How can I request a letter of recommendation for my master's application?

    Before contacting us, please gather all required documents well in advance (transcript, resume, information about your intended master’s program, a letter of motivation if applicable, necessary forms, other certificates, etc.). It is your responsibility to ensure that these are complete. Please then contact the department’s office with the necessary documents, either via email initially or by submitting them directly during office hours. Please note that it is not possible to issue the recommendation letter immediately. Processing an application takes at least two weeks. Be sure to factor this timeframe into your plans! Exceptions are not possible for organizational reasons!

    Services: What types of recommendations can I obtain from the Chair of Financial Accounting?

    The chair generally provides freely worded letters of recommendation. A standardized one-page form may also be completed. However, due to time constraints, we are unable to complete multi-page, detailed questionnaires. Similarly, for applications to master’s programs, we cannot provide “general letters of recommendation” (i.e., those addressed “To whom it may concern…”).

  • Evaluation Reports for Exchange Universities, Scholarship Programs, and other Study Abroad Opportunities

    The chair encourages students to pursue study abroad opportunities. We are happy to assist by providing letters of recommendation for exchange or scholarship programs. However, please note the following guidelines to ensure that these letters are issued promptly and thoroughly.

    Eligibility: Who is eligible to apply for an assessment for a stay abroad?

    As a general rule, students can only receive a recommendation for a study abroad program if they have taken or are currently taking a course offered by the department. Ideally, you should have passed one or more exams administered by the department with good to very good grades.

    Procedural Information: How do I apply for an evaluation for a stay abroad?

    Before contacting us, please gather all necessary documents (information about your intended program or the university abroad that you wish to attend, an official transcript, a resume, a letter of motivation, if applicable, the completed application form, etc.). It is your responsibility to familiarize yourself with the deadlines, requirements, and guidelines of your program. Please then contact the chair’s office first via email with the necessary documents and information, or drop off the documents during the office’s business hours. Please note that it is not possible to issue the evaluation immediately. Processing an application takes at least two weeks. Be sure to factor this timeframe into your planning! Exceptions are not possible for organizational reasons!

    Services: What types of evaluations can I obtain from the Chair of Financial Accounting?

    The chair generally issues freely worded letters of recommendation. Of course, we are also happy to complete the standard form typically required (e.g., for exchange programs at Philipps University Marburg). The chair always issues two copies of the letters of recommendation. Please, therefore, submit any forms in duplicate. If you require more than two copies, please let us know in advance. The reports are handed over to students in a sealed envelope to ensure confidentiality.

  • Recognition of International Academic Credits

    The chair is happy to recognize academic credits earned abroad, provided appropriate documentation is available. However, please note the following guidelines in this regard:

    Academic Transcripts from partner universities:

    For course credits earned at partner universities as part of institutionalized exchange programs at Philipps University Marburg, recognition is granted in accordance with the school-specific guidelines for recognition in the field of Business Administration, which can be found on the Examination Office’s website.

    Academic transcripts from other foreign universities:

    Coursework from other foreign universities may be accepted as credit for the course “Financial Accounting and Financial Statement Analysis” (Bachelor’s program) provided that at least half of the material covered abroad corresponds to the content of the course offered here. To ensure compliance with this requirement, you should discuss the course offerings with the chair's staff before studying at a foreign university and have them explain the possibilities for credit recognition.

    Courses in the master’s program may be substituted with credits earned abroad, provided that the content of the foreign courses overlaps significantly (>75%) with the courses offered in Marburg. To ensure compliance with these requirements, you should discuss the course offerings with the chair’s staff before studying at a foreign university (including as part of the master’s program) and have them explain the options for course recognition.

    For other foreign universities, grade conversion is based on clear guidelines established by the department. For specific recognition, a detailed course outline, the scope of the examinations, and the course grade distribution are required. All documents must be submitted to the chair’s office.

    Procedures & Responsibilities:

    Procedural Information: How do I get foreign credits recognized?

    Please confirm the recognition of courses BEFORE you begin your study abroad program. To do so, please first contact the chair’s office via email with the necessary documents (course registration form, (detailed!) course description, reading list if applicable, etc.), or drop off the documents at the chair’s office during office hours. Please note that immediate recognition is not possible. Processing an application takes at least one week. Be sure to factor this time into your planning! Exceptions are not possible for organizational reasons!

    Responsibilities: Which academic credits are recognized by the chair?

    The recognition of foreign academic credits is handled on a decentralized basis within the "Accounting & Finance" research and teaching section; that is, each chair handles credit recognition within its respective subject area. Accordingly, the Chair of Financial Accounting recognizes only courses in the immediate fields of “Financial Accounting”, “Auditing”, “Business Valuation” and “Corporate Governance”. If courses do not have a dominant yet clearly recognizable connection to one of these subject areas (e.g., “General Business Administration”), you may also contact the chair for recognition. In all other cases involving highly specialized courses, please contact the respective representatives.

Library of the Chair of Financial Accounting

  • Opening Hours and Book Lendings

    The library of the Chair of Financial Accounting (location 61) is accessible during the secretary's office opening hours.

    The books and journals on display in our premises are reference copies and support the work of the team members. Lendings are possible in individual cases, depending on availability. The lending period is one week. When borrowing literature, please have the exact title and the shelfmark ready, and bring your student ID with you.

    If you have any questions, please contact our secretary's office by .