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Consolidated Accounting

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Course information

Module:  8a-d International Accounting and Auditing II
Credits: 4 SWS / 7,5 Credits
Language: German/Englisch
Format: Classroom teaching, Youtube & Moodle 


Lecturer: Prof. Dr. Christiane Pott
Date: Tuesday 12:00-14:00
C-HS 3
Start: 12.10.2021
Format: The lecture takes place weekly in presence and is alternatively permanently available on YouTube as videos-on-demand. All information can be found in Moodle.


Lecturer: Marius Banke
Date: Thursdays 14:00-16:00
Start: 28.10.2021
Format: The tutorial is permanently available on YouTube as videos-on-demand. In addition, there will be two "Summaries" and an exam preparation, in which the most important lecture, exercise and exam contents can be repeated and questions can be answered interactively. You can use a quiz app to check your learning status, also in comparison with other students. All information and dates can be found in Moodle.


While the individual financial statement (under commercial law) is the accounting instrument of a legally independent company and serves a variety of purposes, the consolidated financial statement and management report are responsible in particular for informing the addressees of the annual financial statement about the asset, financial and earnings situation of the economic unit of a group of companies.

In addition to the International Financial Reporting Standards (IFRS), the majority of national consolidated financial statements continue to be prepared according to the principles of commercial law. Against this background, this module deals in detail with both the regulations relevant under commercial law and those relevant under IFRS, as well as identifying similarities and differences against the background of the objectives of the respective accounting concepts. In addition to the theoretical basis of group accounting, participants will also learn about the complex technique of preparing consolidated financial statements, the so-called consolidation. In addition, institutional regulations on the obligation to prepare consolidated financial statements and on the delimitation of the scope of consolidation are presented.

Examination modalities according to the Examination Regulations

At the end of the winter semester (main date) - related to the material of lecture and exercise - a 90-minute written exam is offered. 7.5 ECTS credit points can be acquired. At the beginning of the summer semester, a make-up examination is held under the same conditions as the main examination.

Knowledge acquired during the course

The knowledge of group accounting to be acquired is an important prerequisite for participants to work in the controlling, finance and accounting departments of larger nationally and internationally active companies and, above all, for employment in auditing, tax consulting and management consulting firms.

Perspectives in practice

The knowledge of international accounting to be acquired is an important prerequisite for employment in the financial departments of large nationally and internationally active companies, for the tasks of credit and financial analysts in credit institutions and, above all, for employment in auditing, tax consulting and management consulting companies.

Prior knowledge

The course assumes basic knowledge of HGB and IFRS accounting; this knowledge can be acquired, for example, in the two courses "Accounting" (Module 4a) and "Fundamentals of International Accounting" (Module 8a-d).


1. obligation to prepare consolidated financial statements
2. components of the consolidated financial statements
3. delimitation of the scope of consolidation
4. principle of uniformity
5. consolidation measures
     a. Consolidation of capital
     b. Debt consolidation
     c. Elimination of intercompany results
     d. Consolidation of expenses and income
6. inclusion of associated companies and joint ventures
7. reporting instruments and further disclosure requirements

Literature references

Baetge, J. / Kirsch, H.-J. / Thiele, S.: Konzernbilanzen, IDW-Verlag, Düsseldorf (aktuelle Auflage).

Küting, K. / Weber, C.-P.: Der Konzernabschluss, Schäffer-Poeschel Verlag, Stuttgart (aktuelle Auflage).

Pellens, B. / Fülbier, R.-U. / Gassen, J. / Sellhorn, T.: Internationale Rech­nungs­legung, Schäffer-Poeschel Verlag, Stuttgart (aktuelle Auflage).

…sowie aktuelle Auflagen der Texte des HGB und der IFRS/IAS.


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Location & approach

The campus of TU Dort­mund University is located close to interstate junction Dort­mund West, where the Sauerlandlinie A 45 (Frankfurt-Dort­mund) crosses the Ruhrschnellweg B 1 / A 40. The best interstate exit to take from A 45 is "Dort­mund-Eichlinghofen" (closer to Campus Süd), and from B 1 / A 40 "Dort­mund-Dorstfeld" (closer to Campus Nord). Signs for the uni­ver­si­ty are located at both exits. Also, there is a new exit before you pass over the B 1-bridge leading into Dort­mund.

To get from Campus North to Campus South by car, there is the connection via Vogelpothsweg/Baroper Straße. We recommend you leave your car on one of the parking lots at Campus North and use the H-Bahn (suspended monorail system), which conveniently connects the two campuses.

TU Dort­mund University has its own train station ("Dort­mund Uni­ver­si­tät"). From there, suburban trains (S-Bahn) leave for Dort­mund main station ("Dort­mund Hauptbahnhof") and Düsseldorf main station via the "Düsseldorf Airport Train Station" (take S-Bahn number 1, which leaves every 20 or 30 minutes). The uni­ver­si­ty is easily reached from Bochum, Essen, Mülheim an der Ruhr and Duisburg.

You can also take the bus or subway train from Dort­mund city to the uni­ver­si­ty: From Dort­mund main station, you can take any train bound for the Station "Stadtgarten", usually lines U41, U45, U 47 and U49. At "Stadtgarten" you switch trains and get on line U42 towards "Hombruch". Look out for the Station "An der Palmweide". From the bus stop just across the road, busses bound for TU Dort­mund University leave every ten minutes (445, 447 and 462). Another option is to take the subway routes U41, U45, U47 and U49 from Dort­mund main station to the stop "Dort­mund Kampstraße". From there, take U43 or U44 to the stop "Dort­mund Wittener Straße". Switch to bus line 447 and get off at "Dort­mund Uni­ver­si­tät S".

The H-Bahn is one of the hallmarks of TU Dort­mund University. There are two stations on Campus Nord. One ("Dort­mund Uni­ver­si­tät S") is directly located at the suburban train stop, which connects the uni­ver­si­ty directly with the city of Dort­mund and the rest of the Ruhr Area. Also from this station, there are connections to the "Technologiepark" and (via Campus Süd) Eichlinghofen. The other station is located at the dining hall at Campus Nord and offers a direct connection to Campus Süd every five minutes.

The AirportExpress is a fast and convenient means of transport from Dortmund Airport (DTM) to Dortmund Central Station, taking you there in little more than 20 minutes. From Dortmund Central Station, you can continue to the university campus by interurban railway (S-Bahn). A larger range of international flight connections is offered at Düsseldorf Airport (DUS), which is about 60 kilometres away and can be directly reached by S-Bahn from the university station.

The facilities of TU Dortmund University are spread over two campuses, the larger Campus North and the smaller Campus South. Additionally, some areas of the university are located in the adjacent "Technologiepark".

Street navigation from and to the TU Dortmund University:

OpenStreetMap Routing Machine

The document and the graphic represent the motorways and federal highways around the TU Dortmund University in a very simplified way:

Environment map (PDF)

Environment map (graphic)

This interactive map helps you find and navigate between facilities and buildings on campus:

Interactive campus map

This document contains a simple campus map in German and English:

Campus map (PDF)