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Courses for Bachelor Students

 Here you can find an overview of current modules for the bachelor's degree. You can find a general overview of the courses here.

  • Kosten- und Leistungsrechnung (German only)

    The lecture is divided into three parts. In the first part, the basic structure of cost accounting is analyzed. This is followed in part two by planning, recording, and allocating costs and investigating cost accounting systems (full cost accounting, partial cost accounting, direct cost accounting). A discourse on cost accounting developments will be the third part of the lecture. In-depth exercises are offered parallel to the lecture. The lecture extends over two semester hours per week - 6 credit points can be earned.

    type of event: lecture (6 ECTS)
    lecturer: Prof. Dr. Vivien Procher
    regular cycle: summer term
    exam form: written exam
    teaching and examination language: German
    Link to MARVIN:
    lecture link
    exercise link
  • Introduction to Entrepreneurship

    Entrepreneurship is the starting point for each business. Consequently, potential entrepreneurs who enter the start-up journey might ask themselves: What makes an entrepreneur? What is my business idea? How should I plan my start-up? How should I finance the venture?

    This course will introduce students to the field of entrepreneurship by discussing these essential questions. We will examine entrepreneurial foundations, namely the importance of individual entrepreneurial characteristics and contexts. In the following, students will be familiarized with the start-up journey – from idea generation to different start-up planning pathways.

    Asking fundamental start-up questions allows entrepreneurs to develop a viable business model. Students will get acquainted with these questions, learning about the Business Model Canvas, feasibility studies, and business plans which are essential tools for start-up planning. In the second part of the lecture, the financing of ventures will be covered. Managing the initial start-up phases, however, raises new challenges for entrepreneurs, including entrepreneurial growth, business survival, and exit, which we will discuss in the final part of the lecture.

    The course is characterized by a combination of entrepreneurship theories, models, cases, and exercises. It allows students to analytically evaluate problems in starting up as well as to navigate through the start-up journey in the exercise sessions practically. Moreover, students will receive real-world insights from guest lectures by successful entrepreneurs and actors involved in the start-up process.

    Note (!):
    The lecture and exercise sessions are scheduled in person. The module might switch to an online format if rules and regulations change due to the COVID-19 crisis or if there is a large overbooking in several consecutive weeks so that rooms are much too small. Changes might occur on short notice. 

    First lecture starts on 18. October 2022 at 12h15 - 13h45
    First exercise starts on 31. October 2022 at 12h15 - 13h45 and 16h15 - 17h45

    type of event: lecture (6 ECTS)
    lecturer: Prof. Dr. Vivien Procher
    regular cycle: winter term
    exam form: written exam
    teaching and examination language: English
    Link to MARVIN:

    lecture link
    exercise link

  • Bachelor Seminar Entrepreneurship & Innovative Business Models (seminar)

    Leading start-ups from Germany (winter term 22/23)

    Course description

    High-growth start-ups are essential for the economy. They drive innovation and might become the new leading firms in the future. When you think about "unicorns," meaning privately-held start-ups worth $1 billion or more, US companies like Uber, Airbnb, and SpaceX might come to your mind. However, do we have unicorns in Germany (or companies that might become the next unicorns)?

    In this seminar, students will analyze German start-ups which might – or might not – have this potential and investigate why it is so hard to become a unicorn in Germany. You will analyse and evaluate their business model innovation, competitive advantage and future challenges. Students will get acquainted with the Business Model Canvas and apply it to a leading start-up from Germany in this seminar.

    Topic allocation: There will be a list of start-ups. Students can choose a start-up from this list. A maximum of three students can choose each start-up.


    The seminar is held in English. The class is restricted to 25 participants. Places will be allocated on a "first-come, first-serve" basis via the Campus Management System MARVIN.

    Course participation on all dates is mandatory. A no-show at the kick-off meeting results in a course exclusion.

     Important dates:

    19. September 2022, 00:00:00 - 09. October 2022 23:59:59 - Course registration via Marvin (first-come-first-serve)
    17. October 2022, 9:00 – 18:00, AP1: Kick-off meeting
    31. October 2022: Final registration for course examination (Prüfungsanmeldung MARVIN)
    8. December 2022, 9:00 – 18:00, AP2: Final presentations – part 1
    9. December 2022, 9:00 – 18:00, AP1: Final presentations – part 2
    23. January 2023, 18:00, ILIAS: Final submission of the seminar paper

    The grading is based on the student's presentation, oral participation, and the final seminar paper.

    type of event: seminar (6 ECTS)
    lecturer: Prof. Dr. Vivien Procher
    exam form: Presentation (group, one presentation per start-up) + paper (individual or group)
    teaching and examination language:
    Link to MARVIN: seminar link