In the Business, Economics and Social Sciences Bachelor's program, the Institute for Accounting and Auditing handles mainly the compulsory modules in accounting. In these courses, both internal and external accounting are taught together at an introductory level (Accounting and Management Control I) and an advanced level (Accounting and Management Control II). The final course in the series (Accounting and Management Control III) goes on to offer an integrated perspective on the development and application options of various different fields of accounting. Because of the large number of students in these courses, alternative teaching and learning methods are used via the WU electronic learning platform Learn@WU (e.g. voluntary practice exercises, moderated discussion forums or voluntary progress checks) in addition to the traditional lectures in the classroom.