Student Handbook University of Luxembourg Essay

Meet to the Faculty of Law, Economics and Finance with the University of Luxembourg. Dear Student, I should like to make use of this opportunity to meet you to the University of Luxembourg’s Expert degree course in Accounting and Review.

You have made a fantastic choice! The academic Master programme in Accounting and Examine has been created for you in partnership with leading academics and practitioners. The academic system offers clinically based complex knowledge of every specialist areas that are relevant to accounting and auditing practice, without missing the useful relevance of teaching content or the preparation of candidates to get the job industry.

Students concluding the degree program acquire the expertise to solve useful problems on a scientifically audio basis. Prospects aiming to receive the professional diploma of reviseur d’entreprises will have completed the theoretical level of their schooling on a substantial academic level when they graduate student. This Master’s programme offers great advantages when it comes to subsequently beginning a professional or perhaps academic job, mainly because various relevant businesses and important organisations will be based in Luxembourg. This guide is designed as being a reference document for Grasp of Accounting and Review students. It provides you general information about the plan and techniques and factors you to other areas for further data and advice.

Use the handbook as the initial source of details and guidance. I do expect you will have a satisfying and satisfying time and wish you the absolute best for your long term studies. Your own faithfully, Doctor Anke Mu? ig Relate Professor of Audit Educational Director Articles A. Study rules ……………………………………………………………………………………………………………………………………….. 1 A. 1 A. 2 Area of applicability ……………………………………………………………………………………………………….

1 Plan overview ……………………………………………………………………………………………………. 1 A. 2 . 1 Aim of the programme …………………………………………………………………………………………. 1 A. 2 . a couple of Structure from the programme …………………………………………………………………………………..

3 A. 2 . several Modules of the programme …………………………………………………………………………………… 4 A. 2 . four Path to the reviseur d’entreprises …………………………………………………………………………… 7 A. three or more Mobility ……………………………………………………………………………………………………………………… 8 A. 3. you General information…………………………………………………………………………………………….. 8 A. 3. 2 Erasmus …………………………………………………………………………………………………………..

9 A. 3. a few Global exchange programme ………………………………………………………………………………. 10 A. 3. 5 Luxembourg grading system and international correspondences ………………………………….. 10 A. four Charter of rights and duties of students …………………………………………………………………………….

11 A. 4. 1 Attendance/punctuality/class behaviour………………………………………………………………….. 11 A. 4. 2 Student analysis of training ……………………………………………………………………………… doze A. four. 3 Students’ rights ………………………………………………………………………………………………… 13 A. 4. 5 Students’ duties ……………………………………………………………………………………………….. 18 A. 5. 5 Take care of fraud ………………………………………………………………….. ………………………..

12-15 B. Exam rules……………………………………………………………………………………………………………………………. 18 B. 1 ) Preface ……………………………………………………………………………………………………………………. 16 N. 2 W. 3 W. 4 M. 5 M. 6 N. 7 N. 8 M. 9 Characteristics of examinations………………………………………………………………………………………………… 16 Admission and evaluation committee …………………………………………………………………………….

20 Entrance to tests …………………………………………………………………………………………… twenty one Grading of examination efficiency ………………………………………………………………………………. 21 years old Fraud or attempted scam ……………………………………………………………………………………………… twenty-four Absence via an examination ……………………………………………………………………………………….. twenty-five Re-examination ………………………………………………………………………………………………………….

26 Replacement unit examination ……………………………………………………………………………………………. 26 N. 10 Expert thesis …………………………………………………………………………………………………………….. 26 My spouse and i B. eleven Academic degree ……………………………………………………………………………………………………….. twenty seven B. 12 Appeals method ………………………………………………………………….. …………………………………. 27 C. Study guide ……………………………………………………………………………………………………………………………………..

28 C. one particular Communication …………………………………………………………………………………………………………. 28 C. 1 . 1 Communication with members in the Faculty …………………………………………………………… 28 C. 1 . a couple of Communication with academic staff ………………………………………………………………………. 30 C. 1 . 3 Moodle: the e-learning platform …………………………………………………………………………….

29 C. 2 Standard information about their studies at the University or college of Luxembourg ……………………………………………. thirty-one C. installment payments on your 1 Academics calendar 2012/2013 …………………………………………………………………………….. 31 C. 2 . 2 Class representative and Luxembourg Student Organisation (LUS) …………………. thirty-two C. installment payments on your 3 Management steps about the diploma …………………………………………………………….. 32 C. 2 . 4 Other valuable information ……………………………………………………………………………………..

33 C. 3 Guidelines and advice on workshop papers and other examinations………………………………………………….. 34 C. three or more. 1 General information ………………………………………………………………………………………….. 34 A. 3. a couple of The common presentation of the paper ……………………………………………………………………….

35 C. 3. three or more Your crafted paper…………………………………………………………………………………………….. 35 C. several. 4 Non-plagiarism statement …………………………………………………………………………………… 37 C. 3. five Possibilities for conducting analysis ………………………………………………………………………. thirty seven C. 5 The Master thesis ……………………………………………………………………………………………………….

40 C. 4. you Research ……………………………………………………………………………………………………….. 40 C. 4. 2 The pitch …………………………………………………………………………………………………… forty C. some. 3 The role from the supervisor …………………………………………………………………………………… 44 C. 4. 4 Student responsibilities………………………………………………………………………………………. 45 C. 4. your five Structure of the thesis ………………………………………………………………………………………..

46 C. 4. 6th Format …………………………………………………………………………………………………………… 51 C. 4. several Submission …………………………………………………………………………………………………….. 52 C. 4. almost 8 FAQ ……………………………………………………………………………………………………………… 52 Elizabeth. APPENDIX ………………………………………………………………………………………………………………………………………. 55 Elizabeth. 1 At the.

2 Entry requirements ………………………………………………………………………………………………. 55 Referencing with the Harvard method ……………………………………………………………………………… 56 2 Master in Accounting and Audit A. Study guidelines A. you Area of use. This record defines the aims, content and framework of the Grasp in Accounting and Examine programme in the University of Luxembourg as well as the code of conduct to get participants. The syllabus design and teaching for this program are based on these types of study regulations.

They provide the foundation on which pupils plan all their course of research. They also complement the Assessment Rules to get the program. A. 2 A. 2 . 1 Programme overview Aim of the program With the Grasp degree study course in Accounting and Taxation, the School of Luxembourg will presume the leading part in academics education in neuro-scientific accounting and audit. Their education course facilitates access to get graduates to demanding roles in the corporate sector, specifically auditing, and an educational career.

Consequently, the degree training course is devoted to providing worldwide training of outstanding academics quality, which can be relevant to practice and educational research. The Master level course in Accounting and Audit models itself in addition to the many level and other courses offered in industry by academies, technical schools and specialist accounting groups, which are mainly geared to featuring practice-based practicing accountants and auditors.

The existing intense controversy surrounding ideal to start of accountancy firm and auditors, which is being conducted by European and national level in the awaken of the financial crisis and the connected failure as well of accountants and auditors, categorically highlights the shortfalls of virtually any training that at the assumptive study level for accountancy firm and auditors focuses entirely on conveying practical know-how. The Accounting and Review degree study course responds for this debate while offering scientifically centered in-depth knowledge of all expert areas that are relevant to accounting and auditing practice, with no neglecting the practical relevance of teaching content or the prep of candidates for the job market.

The Accounting and Audit Grasp degree program in The duchy of luxembourg offers positive aspects in terms of subsequently starting an academics or specialist career, mainly because many relevant companies and important organisations are based in Luxembourg. The University of Luxembourg provides international backlinks and carefully cooperates with other universities in regards to this particular degree course (e. g. together with the 1 Grasp in Accounting and Examine member schools of the Relationship des Formations Europeenes ad modum Comptabilite ainsi que a l’Audit (AFECA), i actually. e. the University of St . Gallen (Switzerland), Leopold Franzens University or college in Innsbruck (Austria) and Friedrich Alexander University in Erlangen-Nuremberg (Germany)).

This offers graduates direct opportunities intended for an international analysis career. Leading international accounting, auditing and tax businesses such as Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers maintain important branches in Luxembourg. Included in the course, students also work together with the European Court docket of Auditors. This is a particular benefit in relation to the location and provides students with unique options during their studies and in career terms: on the Accounting and Audit level course on the University of Luxembourg, technological and utilized training will not therefore turmoil, but complement each other.

The degree course is definitely aimed at the following students: • The study course attaches particular importance to research-based education. The training course therefore delivers optimum preparation for a succeeding doctorate in accounting and auditing. • The course targets college students who wish to concentrate on the field of accounting and audit and strive for a career in finance or perhaps accounting or maybe the financial managing of businesses after completing the course. • The Accounting and Taxation Master degree course is aimed at college students who wish to receive the professional diploma of reviseur d’entreprises.

The course offers optimum prep for this professional qualification, while the educating content necessary by the legislator for the theoretical section of the training is definitely comprehensively integrated. In addition , courses of the formation complementaire des reviseurs d’entreprises happen to be integrated inside the Master level course. Because of this, the program provides the most effective access for achieving the specialist qualification of reviseur d’entreprises.

At the same time, attendance of the classes relating to the formation complementaire dieses reviseurs d’entreprises promotes network by students with auditing professionals. • The system is also directed at students who would like to become auditors in another EUROPEAN UNION member condition. It provides the best preparation to get the professional aptitude test (often also called “audit exam”) in the relevant EU affiliate state. Every specialist subject matter are trained which are analyzed in the professional aptitude test out under EU Directive 2006/43/EC.

2 . Expert in Accounting and Review A. installment payments on your 2 Framework of the plan The Accounting and Examine Master degree course can be geared to thoroughly implement all legal provisions in terms of this article, scope of training and lowest ECTS products. As part of the research, courses should be taken in the core professional subjects of accounting and audit in addition to the supplementary specialist themes. The primary and additional subjects consist of a total of 109 subject areas. For a thorough module and course description, see the Component and Program Catalogue.

In addition to the obligatory segments, students can choose between three different elective tracks. Every single track consists of 11 ECTS units and one must be chosen inside the first semester of the system: • MONITOR 1: further specialist subject of The duchy of luxembourg legislation: This elective trail is the component “ASS Added Specialist Subject matter of Luxembourg Legislation”, which often consists of six courses. These kinds of courses can be obtained as part of the formation complementaire kklk reviseurs d’entreprises.

3 Master in Accounting and Audit •. TRACK 2: contextual studies: The goal of this specific principle is to impart an innovative proficiency profile, which is to qualify college students for requiring management and subsequent management positions in companies or perhaps the academic sector. TRACK two consists of three modules: Administration Skills, Reflection Skills and Intercultural Skills. Each component consists of a number of courses.

Different courses will be offered every single semester. OBSERVE 2 can be organised in close cooperation with the Chambre de Business du Luxembourg to guarantee a powerful practical positioning and substantial standard of the courses. Beyond the official degree or diploma from the University, students who have successfully total one or several programs will receive a certificate from the Chambre de Commerce and the University of Luxembourg with a detailed list of the courses went to. • TRAIL 3: Internship: Students will probably be given the opportunity to gain practical experience during an internship within an audit or accounting company. The internships must last at least 8 weeks.

The scholars must vitally evaluate the know-how they have obtained in a display and evaluation session together with the director of studies at the end of the internships. A. installment payments on your 3 Modules of the program. The standard amount of study around the Master’s system in Accounting and Taxation comprises four semesters and 120 Western european Credit Copy System factors (ECTS). The programme leading to the award of the Master’s degree is put in modules composed of a certain number of ECTS credits. Every course features at least one ECTS credit.

A credit corresponds to the “provision of studies” requiring among 25 and 30 several hours of work. Each module contains a maximum of 30 credits and it is composed of more than one constituent devices, referred to as courses. A semester typically means a work load of 35 ECTS products, totalling 70 ECTS products per year. The curriculum is usually pre-defined, as well as the courses you will follow result from the schedule. There is one particular fundamental guideline concerning the purchase of ECTS items: in order to get the ECTS items students must successfully complete the specific module, i. elizabeth.

ECTS units are only presented per (successful) module. Pupils can compensate for courses they own failed within one component (if they have achieved enough points consist of parts of that module), so it is important to keep in mind what constitutes a module.

5 Master in Accounting and Audit Segments and courses of the program: Module: Summary of Accounting AFECA Intensive Programme Introduction to Financial Accounting and Bookkeeping Summary of International Economical Reporting Picked Topics in Accounting Component: Introduction to Audit Risk Management Inner Control Component: Introduction to Rules Introduction to Business Law Company Governance Municipal Law and Commercial Rules Module: Figures Statistics Component: Intermediate Accounting Contemporary Problems in Financial Revealing and Examine Research Group Accounting Accounting for Financial Institutions and the Finance Industry Managerial Accounting Component: Intermediate Examine Auditing and Professional Expertise International Standards on Auditing Module: Advanced Company Rules Advanced Company Law Module: Corporate Financing Corporate Finance Module: Applied Econometrics Used Econometrics Component: Advanced Accounting Empirical Analysis in Accounting and Review Financial Analysis IFRS Structured Managerial Accounting Module: Review Simulation Taxation Simulation three or more 3 6 3 three or more 6 2 3 a few 1 several 3 a few 3 two 2 a few 2 5 ECTS 6 2 a few 3 Necessary modules a few Master in Accounting and Audit Component: Conversion and Insolvency Regulation Conversion and Insolvency Rules Module: Study Computing Exploration Computing Module: IT and Computer Systems Economic Application Software program Accounting Details Systems Component: General Business Studies and Business Values General Organization Studies and Business Ethics Module: General Economics Standard Economics Module: Additional Professional Subject of Luxembourg Guidelines Droit du travail ainsi que de la securite sociale Equitable des promises Comptabilite bancaire Legislation bancaire et des autres professionnels i secteur financier Droit monetary (OAGW) / organismes para placement federatif Droit financial Module: Administration Skills Management and Discussion Module: Expression Skills Presentation and Rhetoric Skills Exploration Skills and Academic Writing Component: Intercultural Expertise International Project Management and Intercultural Supervision Module: Internship Internship Module: Master Thesis Master Thesis 18 eleven 4 Selective Option three or more 2 a couple of 3 Selective Option two 1 you 2 two 2 three or more Selective Option 1 four 4 two 4 two 3 6th Master in Accounting and Audit A. 2 . 5 Path to the reviseur d’entreprises Students completing the Learn degree course acquire the competence to solve functional problems over a scientifically audio basis. Candidates aiming to have the professional qualification of reviseur d’entreprises is going to comprehensively possess completed the theoretical stage of their training on a high academic level when they graduate student and can quickly start the practical level of their teaching.

For being able to access the career of reviseur d’entreprises, the candidate need to complete several training phases. The specialist qualification of reviseur d’entreprises is awarded to folks who 1 ) submit one or more Master records, whereby the holder in the certificate must successfully possess completed selected specialist topics and/or quests with a certain volume of ECTS units (“credits”, “credit points”). As part of the Master studies, he/she must effectively have completed courses inside the core consultant subjects of accounting and audit as well as the supplementary specialist subjects (e. g. legislation, IT and computer systems, organization studies and economics, corporate and business finance and mathematics and statistics) and achieved a specific the least ECTS models.

2 . 3. 4. have got successfully accomplished additional teaching, which problems legislation applicable in Luxembourg. have completed functional training at work and have passed the professional aptitude evaluation. The Accounting and Examine Master degree course accessories the initial and second training periods of the strategy to accessing the profession of reviseur d’entreprises. Compared with the other options pertaining to accessing the profession and courses provided by other educational institutions, the Accounting and Examine course qualifies specifically for position of reviseur d’entreprises in Luxembourg.

Throughout their studies, learners acquire expertise and expertise in the core specialist aspects of accounting and auditing in addition to the supplementary specialist areas. At the same time, they broaden their know-how with additional information about the legal and administrative provisions which apply specifically in Luxembourg, considering the fact that courses of the organization complementaire dieses reviseurs d’entreprises are included in the Learn degree program. This means that the legal requirements about the content and scope of the theoretical schooling of reviseurs d’entreprises inside the core, additional and additional consultant subjects are implemented completely as part of the course.

7 Learn in Accounting and Taxation Once they include graduated having a Master in Accounting and Audit, pupils can immediately go on to complete the practical stage of their training and then take those aptitude check for reviseurs d’entreprises. Participants are exempt from the additional understanding test for the legal and administrative provisions which apply specifically to Luxembourg during their useful training at work (“stage”) in the event the qualifying qualification is obtained during the Grasp degree training course. Students have the option to total the 1st, theoretical training stage plus the second, additional training upon Luxembourg legal guidelines simultaneously.

The Accounting and Audit Master degree program therefore presents an efficient option for entering the profession and is particularly suitable for college students wishing to receive the professional diploma of reviseur d’entreprises in Luxembourg.