Betriebswirtschaft / Controlling, Finanz- und Rechnungswesen

Welcome to the homepage of the Bachelor study program Controlling, Finance and Accounting! 
If you are in search of information regarding the study program, you will find relevant information about the program content, structure, competencies, learning objectives and much more on these pages. 

We hope that you will find the required information in order to make a good decision for your future career. For further questions and guidance please do not hesitate to contact us.

Best regards

Prof. Dr. Ulrike Eidel
Program Director


What is this study program about?

In these times of increasing competition it is essential for companies to launch new products onto the market as quickly as possible and to understand and identify customers and products which could earn or loose them money across various markets. Controlling coordinates corporate planning, forecasts business development and analyzes profitability.

Corporate financing makes sure that enough funds are available at all times in order to run the business and also to finance international expansions.  Accounting is responsible for the company accounts and informs stakeholders of a company’s situation throughout the preceding fiscal year or quarter. More and more international regulations have to be taken into account.

At a glance

Duration of study
7 semesters (210 credits)

5th semester (100 days) 

Degree Classification
Bachelor of Science 
(Business Administration)

Module abroad
Stay abroad 10 weeks

Twice a year

Program language
German (at least 18 credits in English)

The entry requirement is a higher education entrance qualification. Good English language skills are essential. Non-native speakers must prove sufficient knowledge of German

If you have further questions regarding our study program or the application procedure, please do not hesitate to contact us: bcr(at)hs-pforzheim(dot)de, Tel.: 0049 7231 28-6077


The degree will combine a general business studies program with various modules from finance and accounting to allow you to learn how to plan, implement, manage and control the whole financial process. If you are a future-oriented person, if you are proactive and like to keep the overview, then Controlling, Finance and Accounting may be the right study program for you.  

The study program enables students to create business plans, to analyze variances and to prepare management reports.  Subsequently students will be able to independently determine and interpret both the investment and profitability of a company (for example an annual financial statement analysis). Furthermore the students will be able to apply the instruments of business financing (for example public offerings or issuing corporate bonds) and evaluate these from a cost and treasury perspective.  Students will learn to compile financial statements and profit and loss accounts with reference to legal regulations and international standards.


  • The study program consists of a general and a study program specific part, see study course contents.  
  • Application of course contents in seminars, case studies and in projects with companies.
  • In addition, interdisciplinary qualifications like team work and presentation skills are being taught and strengthened.
  • The lectures and other courses are being graded in exams, seminar work and other performances during the semester.
  • The thesis and the oral exam complete the study program.  


A distinctive feature of the program is its international aspect. All students are obliged to spend at least 10 weeks abroad. This can be a voluntary internship of 10 weeks, an internship for one semester abroad or the completion of the bachelor thesis in a foreign company. Furthermore Pforzheim University has a large network of partner universities around the world where students have the opportunity to spend one or more study semesters. As companies are focusing more and more on internationalization a period of time abroad is not only important professionally but also for the personal development.

Apart from gaining specialist knowledge students will learn the importance of teamwork, develop presentation and facilitation skills as well as improve their social competence.


People who like to work with figures, who have a structured mindset and analytical skills. Knowledge of the English language is required.

The degree program consists of general studies and course specific modules.   

The general studies program will cover the following modules:

  • General Business Administration
  • Company Taxation
  • Business Information Systems
  • Mathematics, Statistics and Operations Research
  • Economics
  • Law
  • Intercultural Competence
  • Ethics and Corporate and Social Responsibility

Students will spend approximately 70% of their degree on these general courses.

The other 30% will be taken up by course specific modules.

The following courses, where students will be taught the fundamental aspects of controlling, finance and accounting, will be accomplished alongside the general studies program:

  • Compilation and analysis of annual balance sheets
  • Consolidated financial statements (according to national and international law)
  • Compilation and analysis of cost and profit accounting (full cost, profit contribution and budgeted cost accounts)
  • Cost management (activity based costing, target costing, life cycle costing)
  • Financing (internal and external financing, financial management and policies)
  • Investment control
  • Balance sheet analysis and policies (detection of losses and weak points analysis)
  • Operative and strategic company planning
  • Information technology  (for controlling and financial accounting)
  • Tax law (tax accounting)

Many graduates work as specialists and managers in the controlling and finance departments as well as in the internal auditing of companies of all branches. Others hold positions in auditing companies or in consultancies. With several years of experience in auditing or tax advisory services, graduates of Controlling, Finance and Accounting are also applicable to take the exam as "Authorized Tax Accountant" or as "Authorized Auditor".

Program goals describe the competencies, which every student should have obtained at the end of their studies at Pforzheim Business School. Each one of these goals is outlined by learning outcomes, through which the competency goals are operationalized and become tangible.

You can find the program goals and learning outcomes of the various study programs in the navigation bar. 

Goal at degree program level

Students have broad knowledge of theories and their practical application in order to understand business functions and processes.

Expert knowledge

Learning Objective/Outcome

1.1 Students demonstrate that they have basic knowledge in Business Administration.

1.2 Students demonstrate their distinguished and sound competencies in Economics.

1.3 Students have command of legal methodology for case solutions on basis of claims.

1.4 Students are able to solve business problems by applying quantitative methods.

Goal at degree program level

Students are able to use information technology successfully.

Use of information technology

Learning Objective/Outcome

2.1 Students demonstrate proficiency in using computer programs to solve business problems.

2.2 Students are able to use information systems effectively in real world business settings.

Goal at degree program level

Students are able to examine problems critically and solve practical problems with analytical competence. 

Critical thinking and analytical competence

Learning Objective/Outcome

3. Students are able to apply analytical and critical thinking skills to complex problems.

Goal at degree program level

Students recognize ethical issues and conflicts, which can arise from their business activities and account for them accordingly.

Ethical awareness

Learning Objective/Outcome

4. Students are able to develop business ethics strategies and apply them to typical business decision-making problems.

Goal at degree program level

Students are able to express ideas and arguments clearly and convincingly in oral and written communication.

Communication skills

Learning Objective/Outcome

5.1 Students are able to express complex problems effectively in writing.

5.2 Students demonstrate their oral communication skills in presentations.

Goal at degree program level

Students are able to work effectively in teams.

Capacity for teamwork

Learning Objective/Outcome

6. Students show that they are able to work successfully in a team by performing practical tasks.

Goal at degree program level

Students have a sound background in their major field of study.

Expert knowledge in the major field of study

Learning Objective/Outcome

7.1 Expert knowledge.

7.2 Secure and competent application of methods and instruments.

7.3 Interpretation and critical reflection as well as development of alternatives.