Master in Accounting and Audit
Semester 1 & 2During 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 & 4During 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 . |
Semestre 1 (Winter 2023-2024)
CM (hours)![]() | TD (hours)![]() | ECTS![]() | ||
---|---|---|---|---|
TOTAL (mandatory / optional)![]() | 0 / 0 | 0 / 0 | 0 / 0 | |
Accounting Theory [MAACCAUD-45] |
AC1. Introduction to Accounting | 48 | 6 | |
Introduction to Financial Accounting and Bookkeeping [MAACCAUD-1] |
AC1. Introduction to Accounting | 24 | 2 | |
Introduction to International Financial Reporting [MAACCAUD-4] |
AC1. Introduction to Accounting | 36 | 3 | |
Selected Topics in Accounting [MAACCAUD-5] |
AC1. Introduction to Accounting | 36 | 3 | |
Risk Management [MAACCAUD-6] |
AU1. Introduction to Audit | 24 | 2 | |
Internal Control [MAACCAUD-7] |
AU1. Introduction to Audit | 48 | 4 | |
Introduction to Luxembourg Company Law [MAACCAUD-8] |
LA1. Introduction to Law | 24 | 2 | |
Corporate Governance [MAACCAUD-9] |
LA1. Introduction to Law | 12 | 2 | |
Civil Law and Commercial Law [MAACCAUD-11] |
LA1. Introduction to Law | 36 | 3 | |
Statistics [MAACCAUD-12] |
STA. Statistics | 36 | 3 |
Semestre 2 (Summer 2022-2023)
CM (hours)![]() | TD (hours)![]() | ECTS![]() | ||
---|---|---|---|---|
TOTAL (mandatory / optional)![]() | 0 / 0 | 0 / 0 | 0 / 0 | |
Contemporary issues in Financial Reporting and Audit Research [MAACCAUD-15] |
AC2-Intermediate Accounting | 12 | 1 | |
Group Accounting [MAACCAUD-16] |
AC2-Intermediate Accounting | 24 | 2 | |
Financial Reporting: National rules and regulations [MAACCAUD-17] |
AC2-Intermediate Accounting | 48 | 4 | |
Managerial Accounting [MAACCAUD-18] |
AC2-Intermediate Accounting | 36 | 3 | |
Auditing and Professional Skills [MAACCAUD-19] |
AU2-Intermediate Audit | 36 | 36 | 6 |
Advanced Company Law [MAACCAUD-21] |
LA2-Advanced Company Law | 24 | 2 | |
Corporate Finance [MAACCAUD-22] |
FIN-Corporate Finance | 48 | 6 | |
Applied Econometrics [MAACCAUD-23] |
AEC-Applied Econometrics | 36 | 3 | |
UV10 - Droit fiscal [CCRE-26] (optionnel) |
ASS-Additional Specialist Subject of Luxembourg Legislation | 42 | 3 |
Semestre 3 (Winter 2023-2024)
CM (hours)![]() | TD (hours)![]() | ECTS![]() | ||
---|---|---|---|---|
TOTAL (mandatory / optional)![]() | 0 / 0 | 0 / 0 | 0 / 0 | |
Empirical Research in Accounting and Audit [MAACCAUD-29] |
AC3-Advanced Accounting | 16 | 3 | |
Financial Analysis [MAACCAUD-30] |
AC3-Advanced Accounting | 72 | 6 | |
IFRS Based Managerial Accounting [MAACCAUD-31] |
AC3-Advanced Accounting | 16 | 3 | |
Audit Simulation [MAACCAUD-32] |
AU3-Audit Simulation | 44 | 3 | |
Conversion and Insolvency Law [MAACCAUD-33] |
LA3-Conversion and Insolvency Law | 36 | 3 | |
Research Computing [MAACCAUD-34] |
RCO-Research Computing | 16 | 2 | |
General Business Studies and Business Ethics [MAACCAUD-35] |
GBS-General Business Studies and Business Ethics | 40 | 4 | |
UV6-Droit du travail et de la sécurité sociale [MAACCAUD-36] (optionnel) |
ASS-Additional Specialist Subject of Luxembourg Legislation | 19 | 1 | |
UV7-Droit des assurances [MAACCAUD-37] (optionnel) |
ASS-Additional Specialist Subject of Luxembourg Legislation | 22 | 1 | |
UV8-Comptabilité bancaire [MAACCAUD-38] (optionnel) |
ASS-Additional Specialist Subject of Luxembourg Legislation | 30 | 2 | |
UV9-Législation bancaire et des autres professsionnels du secteur
financier [MAACCAUD-39] (optionnel) |
ASS-Additional Specialist Subject of Luxembourg Legislation | 27 | 2 |
Semestre 4 (Summer 2022-2023)
CM (hours)![]() | TD (hours)![]() | ECTS![]() | ||
---|---|---|---|---|
TOTAL (mandatory / optional)![]() | 0 / 0 | 0 / 0 | 0 / 0 | |
Financial Application Software [MAACCAUD-41] |
ITC-It and Computer Systems | 24 | 2 | |
Accounting Information Systems [MAACCAUD-42] |
ITC-It and Computer Systems | 48 | 4 | |
General Economics [MAACCAUD-43] |
ECO-General Economics | 48 | 4 | |
Master Thesis [MAACCAUD-44] |
MTH-Master Thesis | 72 | 18 | |
UV3 - Organismes de placement collectif [CCRE-24] (optionnel) |
ASS-Additional Specialist Subject of Luxembourg Legislation | 32 | 2 | |
Internship [MAACCAUD-47] (optionnel) |
Internship | 11 |