Publish review portal information real information

Chair of Accounting, Auditing and Controlling

Dear students!

The current COVID 19 pandemic is once again forcing us to change the format not only of our courses, but also of our exams. This is the only way we can ensure that you can continue and complete your studies in the best possible way and without any delays. Even if the switch to the online format has disadvantages, we currently see no alternative to this in the first block of the summer semester 2021. We will do everything we can to ensure that the exam phase ahead is as fair and transparent as possible. In the following you will find all information that is important for the exams for which this chair is responsible.

All exams of the first block take place this semester as real "Online exams" take place in Moodle. You can find more information on this on the MSM's Corona overview page. With us, these are the following exams (with the additional mail of the examiner):

Basis of the annual financial statements on June 7th, 2021 at 9 a.m.: marco.meier (at)

Group accounting on June 8th, 2021 at 11 a.m.: christian.gerulat (at)

Annual financial statement analysis and company valuation on June 10th, 2021 at 11 a.m.: marvin.nipper (at)

The following applies to all exams:

  1. The Substance boundaries persist; The structure and content are not significantly changed (e.g. no introduction of multiple choice or similar).
  2. Permitted resources are permitted unchanged; make sure you have enough concept paper ready to take notes etc. No further resources or resources are permitted.
  3. Each exam lasts an unchanged 60 minutes. However, the exam room is activated 5 minutes earlier and remains open 5 minutes longer, so that you can log in to Moodle and log off again in peace. As soon as you open the exam, the processing time begins; the remaining processing time can be found on the right-hand side of the screen. The exam will ended automatically after 60 minutes and transferred to the server. In this way, accidental “not giving up” is avoided.
  4. Get to know Moodle; it's located in Of their Responsibility to be able to handle the format. We would be happy to have one for your support Demo exam in which you can get to know the possible types and forms of tasks with neutral content and practice working on the tasks. The link to the demo exam is already published on our homepage.
  5. Make sure you have a stable one Internet connection and a suitable one computer have to work on the exam. If the internet connection is interrupted, you can dial in again and continue working on the exam (the processing time continues in the meantime). Moodle saves your answers page by page so that the content of the previous pages is not lost.
  6. For those types of tasks that are associated with calculations, we still award points for the calculation method in order to enable the fairest possible grading. Work on this Not with the formula editor, but formulate it as simply as possible using the special character +; -; *; /; ^. In the case of fractions, use / as a fraction line and to separate the numerator and denominator if necessary ().
  7. The rectorate also provides for an additional free trial regulation for this semester, i.e. at the end you get the exam within the processing time the possibility to apply for the exam to be graded 5.0 and thus to fall under the free trial regulation (this replaces the manual crossing out of a paper-based exam). We encourage you not to choose this option lightly, as it will delay the course of your studies and experience has shown that the future abundance of material will lead to significantly more stress and significantly worse grades leads.
  8. During the exam you have the opportunity to use the emergency with the respective head of examinations via e-mail to get in touch. You will find the information on this overview page, please make a note of the information in advance. Questions about the exam are due to reasons of equal treatment Not answered.
  9. It is clear to us that the online format basically simplifies attempts at deception. In the interest of those who work on the exam without attempting to cheat, all exams have the following special features:
    1. The exams are Not identical and within similar tasks the figures vary.
    2. There is a page back to previous tasks Not possible, i.e. each exam can only be completed in the order in which it is presented.
    3. For longer With other exams Identical solutions to free-text tasks are suspected of attempted deception.
  10. For preliminary information, you will find the wording of the declaration of consent below, which you will find in every exam and in which you are informed about sanctions for attempts at deception, among other things. You can only take part in the exam if you have confirmed the declaration of consent in advance or have ticked the box above in the declaration of consent.

"Declaration of independence for the examinations of the
Mercator School of Management in the summer semester 2021 "

I hereby assure that I will complete this exam independently and only using the permitted aids in the given processing time.

In particular, I guarantee that I will not seek unauthorized help from other people and that I will not communicate with anyone other than the head of the examination during the exam.

I am aware that an untrue declaration can have legal consequences and, in particular, result in the exam being assessed as failed and in this case the free trial regulation does not apply. In addition, I am aware that the examiner can make verbal inquiries about the subject area within the assessment period in suspected cases.

In the case of attempts at deception, which also includes plagiarism, the service in question is deemed to be unsatisfactory (5,0) rated. This evaluation is also not covered by the free trial regulation. In serious cases, the examination board can exclude the student from repeat examinations (Section 22 (4) RPO BA / Section 21 (4) RPO MA). Furthermore, an intentional attempt at deception can be punished as an administrative offense with a fine of up to 50,000 euros (Section 22 (6) RPO BA / Section 21 (6) RPO MA). In the event of multiple or other serious attempts at cheating, the candidate can be de-registered (§ 22 Paragraph 6 RPO BA / § 21 Paragraph 6 RPO MA). Appropriate plagiarism detection programs or other electronic aids are used to detect deceptions.

A student who disrupts the proper course of an examination can be excluded from further participation in the examination by the respective examiner or the supervisor after a warning. In this case, the service in question is deemed to have included unsatisfactory (5,0) (§ 22 Paragraph 5 RPO BA / § 21 Paragraph 5 RPO MA) and is not covered by the free trial regulation. In addition, it is pointed out that every case of forgery of official documents of the University of Duisburg-Essen, which are suitable and intended as evidence in legal transactions, such as student IDs, will be reported.

I hereby confirm that I have read and understood the declaration of independence for the following test and that I will adhere to its specifications. "