Master in Accounting and Audit

Semester 1 & 2

During the first two semesters, students acquire basic knowledge, comprehension and application skills in accounting and auditing.These are the core specialist subjects.Students are expected to transfer the knowledge acquired in accounting and auditing and their method expertise in the form of dissertations (e.g., seminar projects). These need to be completed regularly throughout the entire duration of the course.

Additionally, basic knowledge, comprehension and application skills are conveyed in the first two semesters of the studies regarding the supplementary specialist subjects.These are mathematics, statistics, corporate finance and law.

Semester 3 & 4

During the semesters 3 and 4, specialist and detailed knowledge in the core specialist areas of accounting and auditing is conveyed and analysis, synthesis and evaluation are promoted. Courses are offered in the supplementary specialist subjects of IT and computer systems, business studies and economics. The culmination and conclusion of this stage of the studies is the Master thesis .

Semester 1 (Winter 2019-2020)

Lecture (hours)Exercise (hours)ECTS
TOTAL (mandatory / optional) 0 / 0 0 / 0 0 / 0
Accounting Theory
[MAACCAUD-45]
AC1. Introduction to Accounting48 6
Selected Topics in Accounting
[MAACCAUD-5]
AC1. Introduction to Accounting36 3
Introduction to Financial Accounting and Bookkeeping
[MAACCAUD-1]
AC1. Introduction to Accounting24 2
Introduction to International Financial Reporting
[MAACCAUD-4]
AC1. Introduction to Accounting36 3
Risk Management
[MAACCAUD-6]
AU1. Introduction to Audit24 2
Internal Control
[MAACCAUD-7]
AU1. Introduction to Audit48 4
Introduction to Luxembourg Company Law
[MAACCAUD-8]
LA1. Introduction to Law24 2
Civil Law and Commercial Law
[MAACCAUD-11]
LA1. Introduction to Law36 3
Corporate Governance
[MAACCAUD-9]
LA1. Introduction to Law12 2
Statistics
[MAACCAUD-12]
STA. Statistics36 3

Semester 2 (Summer 2018-2019)

Lecture (hours)Exercise (hours)ECTS
TOTAL (mandatory / optional) 0 / 0 0 / 0 0 / 0
Contemporary issues in Financial Reporting and Audit Research
[MAACCAUD-15]
AC2-Intermediate Accounting12 1
Group Accounting
[MAACCAUD-16]
AC2-Intermediate Accounting24 2
Financial Reporting: National rules and regulations
[MAACCAUD-17]
AC2-Intermediate Accounting48 4
Managerial Accounting
[MAACCAUD-18]
AC2-Intermediate Accounting36 24 3
Auditing and Professional Skills
[MAACCAUD-19]
AU2-Intermediate Audit36 36 6
Advanced Company Law
[MAACCAUD-21]
LA2-Advanced Company Law24 2
Corporate Finance
[MAACCAUD-22]
FIN-Corporate Finance72 6
UV10 - Droit fiscal
[CCRE-26]
  (optional)
ASS-Additional Specialist Subject of Luxembourg Legislation42 3

Semester 3 (Winter 2019-2020)

Lecture (hours)Exercise (hours)ECTS
TOTAL (mandatory / optional) 0 / 0 0 / 0 0 / 0
Empirical Research in Accounting and Audit
[MAACCAUD-29]
AC3-Advanced Accounting16 3
Financial Analysis
[MAACCAUD-30]
AC3-Advanced Accounting72 6
IFRS Based Managerial Accounting
[MAACCAUD-31]
AC3-Advanced Accounting16 3
Audit Simulation
[MAACCAUD-32]
AU3-Audit Simulation36 3
Conversion and Insolvency Law
[MAACCAUD-33]
LA3-Conversion and Insolvency Law36 3
Research Computing
[MAACCAUD-34]
RCO-Research Computing16 2
General Business Studies and Business Ethics
[MAACCAUD-35]
GBS-General Business Studies and Business Ethics40 4
UV6-Droit du travail et de la sécurité sociale
[MAACCAUD-36]
  (optional)
ASS-Additional Specialist Subject of Luxembourg Legislation19 1
UV7-Droit des assurances
[MAACCAUD-37]
  (optional)
ASS-Additional Specialist Subject of Luxembourg Legislation22 1
UV8-Comptabilité bancaire
[MAACCAUD-38]
  (optional)
ASS-Additional Specialist Subject of Luxembourg Legislation30 2
UV9-Législation bancaire et des autres professsionnels du secteur financier
[MAACCAUD-39]
  (optional)
ASS-Additional Specialist Subject of Luxembourg Legislation27 2

Semester 4 (Summer 2018-2019)

Lecture (hours)Exercise (hours)ECTS
TOTAL (mandatory / optional) 0 / 0 0 / 0 0 / 0
Accounting Information Systems
[MAACCAUD-42]
ITC-It and Computer Systems8 40 4
Financial Application Software
[MAACCAUD-41]
ITC-It and Computer Systems24 2
General Economics
[MAACCAUD-43]
ECO-General Economics48 4
Master Thesis
[MAACCAUD-44]
MTH-Master Thesis72 18
UV3 - Organismes de placement collectif
[CCRE-24]
  (optional)
ASS-Additional Specialist Subject of Luxembourg Legislation32 2
Internship
[MAACCAUD-47]
  (optional)
Internship 11