|Module:||Business A: Accounting and Finance |
Modul: Int. Accounting and Auditing III
|Credits:||4 SWS / 7,5 Credits|
|Application:||24.01.2022 - 28.01.2022|
|Acceptance of the seminar place after receipt of a confirmation:||Acceptance until 14.02.2022|
|Start time of editing:||04.04.2022 digital Kick-Off (10:00 AM)|
|Submission of the work:||tba|
The German SME sector is commonly referred to as the backbone of the German economy. Over 60% of all employees in the Federal Republic work in small and medium-sized enterprises. However, the Covid 19 pandemic and the accompanying economic downturn pose challenges for them. The predicted loss of sales amounts to up to 545 billion euros. In order to compensate for the decline in sales, traditional financing instruments (such as bank loans) are usually the only way of acquiring short-term liquidity. The capital market could provide a remedy at this point. Smaller stock exchanges offer medium-sized companies the opportunity to issue shares and bonds in relatively young segments.
In the context of this seminar quantitative and qualitative delimitation characteristics of the middle class are to be worked out as well as legal conditions for the admission at the capital markets to be evaluated.
The written elaboration serves as preparation for the bachelor thesis. In the context of a presentation this scientific achievement is presented and defended by the student.
The seminar will be held in cooperation with Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft. The written paper serves as preparation for the Master's thesis and is intended to highlight possible topic areas for the Master's thesis. This academic achievement will be presented and defended by the student in a presentation.
7.5 ECTS credit points can be acquired.