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University of Bamberg

In the 2011 summer term, Karl Petersen will be holding a course of lectures at the University of Bamberg jointly with Prof. Dr. Brigitte Eierle on the subject of "Rechnungslegung nach HGB" (Accounting based on the German Commercial Code). The lectures are based on Kleeberg's close cooperation with Prof. Dr. Brigitte Eierle who holds the Chair of Business Administration, in particular International Accounting and Auditing at the University of Bamberg. 

In these lectures, the speaker will impart to students the nature and the fundamentals of accounting based on the German Commercial Code. This will include the balance sheet treatment of individual balance sheet items, such as fixed assets, current assets, shareholders' equity and borrowed capital, deferred taxes as well as accruals and deferrals, in addition to the content and structure of the profit and loss account. The reporting requirements in the notes and management report will also be discussed as well as the statement of shareholders' equity and segment reporting as a supplementary set of accounts. The lectures will be rounded off by discussing accounting policies, auditing and disclosure requirements.

The series of lectures covers two hours per week during term time and will take place on the following dates (from 8:00 am until 2:00 pm on each day):



Furthermore,  Markus Wittmann will also be holding two lectures in the series on the subject of “Wirtschaftsprüfung und Corporate Governance“ (Accountancy and Corporate Governance) which Prof. Dr. Brigitte Eierle is offering with the assistance of various speakers working in accountancy.

In these lectures, the fundamentals and the process of auditors under commercial law will be explained, whilst also dealing with issues concerning quality assurance and the enforcement of standards. In this context, Markus Wittmann will, on the one hand, be discussing the description of the content and tasks involved in the accountancy profession as well as the relevant professional organisations. On the other hand, he will explain the different standards on which the audit is based and also consider generally accepted auditing standards. 

The series of lectures covers two hours per week during term time and will take place on the following dates (from 4:00 until 6:00 pm on each day):