Major Accounting

Accounting Center Münster (ACM)

In a rapidly changing, globally networked economy reliable, relevant, up-to-date information about management control and notifications for capital markets is of paramount importance. This domain is the preserve of the ACM. Students at this centre are taught how to collect, analyse and assess information about business taxation, management accounting, international corporate accounting, financial reporting, and auditing. The courses run by the ACM have a sound theoretical underpinning and take due account of the practicalities of the business world.

Some courses are based on a broad and general approach to accounting, while others are tailored to the needs of students who wish to specialise in subdisciplines such as management accounting, auditing or taxation. Courses devoted to management accounting teach students how to assemble, analyse and utilise data bases which will enable them to take the right decisions in complex situations; business taxation classes provide in-depth knowledge relating to the taxation of natural persons and corporate bodies; and courses about external corporate accounting illustrate the application of financial reporting rules to the preparation of balance sheets for companies operating both in national and international markets. Students at the ACM are familiarised with theoretical concepts in a way that is both demanding and adapted to practical needs. Facts and ideas are always viewed in an international perspective. MA candidates receive guidance which is both thorough and geared to individual needs. Classes are often conducted by prominent figures from international companies. Some courses include talks given by people who have hands-on experience of the business world. Extensive use is made of simulation games and case studies. All in all, therefore, students who have enrolled for an MA degree course at the ACM are well prepared for the tasks they will have to tackle when they take up posts in international corporations, audit firms or consulting companies.

The scholars who lecture at the ACM enjoy a high reputation, and the outstanding quality of the courses run by this establishment has been acknowledged by numerous companies. In consequence, graduates of the ACM’s MA programme generally find fulfilling careers in positions of responsibility.


The previous knowledge required for individual modules is indicated here.


Minor subjects:

  • Accounting as a supplementary minor subject
  • One of the following subdisciplines: finance, management and marketing
  • Minor Research
  • Additional Minor: Economics, Information Systems


Professors who work at the ACM:

  • Professor Martin Artz
  • Professor Peter Kajüter
  • Professor Hans-Jürgen Kirsch
  • Professor Christoph Watrin


Supplementary Minor Accounting

If you are studying accounting as a major subject, you can choose a supplementary minor subject from the same subject area. The minor subject courses will enable you to expand and deepen your knowledge of accounting and attain a high level of specialisation in this domain.

When students take accounting both as a major subject and a supplementary minor subject, their course sequence looks like this:




Minor Accounting

If you are specialising in finance, management or marketing, you can study accounting as a minor subject. Your course sequence will look like this: