| Module name (EN): Cost Management and Tax Theory |
| Degree programme: Business Administration, Bachelor, ASPO 01.10.2020 |
| Module code: BBWL-2020-220 |
| Hours per semester week / Teaching method: 4V (4 hours per week) |
| ECTS credits: 5 |
| Semester: 2 |
| Mandatory course: yes |
| Language of instruction: German |
| Assessment: Written exam (90 min. / Can be repeated semesterly) [updated 02.01.2019] |
| Applicability / Curricular relevance: BBWL-220 Business Administration, Bachelor, ASPO 01.10.2012, semester 2, mandatory course BBWL-220 Business Administration, Bachelor, ASPO 01.10.2016, semester 2, mandatory course BBWL-2020-220 Business Administration, Bachelor, ASPO 01.10.2020, semester 2, mandatory course |
| Workload: 60 class hours (= 45 clock hours) over a 15-week period. The total student study time is 150 hours (equivalent to 5 ECTS credits). There are therefore 105 hours available for class preparation and follow-up work and exam preparation. |
| Recommended prerequisites (modules): BBWL-2020-120 Cost Accounting [updated 06.12.2019] |
| Recommended as prerequisite for: BBWL-2020-561 Specialization (SP) Module 1: Controlling BBWL-2020-562 [updated 07.04.2021] |
| Module coordinator: Prof. Dr. Christoph Freichel |
| Lecturer: Prof. Dr. Christoph Freichel [updated 01.10.2016] |
| Learning outcomes: Submodule: Cost Management After successfully completing this module, students will: - differentiate between procedures for the short-term income statement, - be able to describe the different forms of development of cost accounting systems, - understand and have mastered the different areas of cost planning, - be able to apply the principles of contribution margin accounting to different problems. Submodule: Tax Theory After successfully completing this module, students will: - be able to define the term "taxes", distinguish between different types of taxes and be familiar with the most important taxation terms, - be able to name the seven types of income with their specific features, - be able to calculate personal income tax and distinguish between loss carryforwards and loss carrybacks, - be able to point out differences in the income tax rates of partnerships and corporations and carry out a comparison of effective tax burden, - be able to name characteristics and features of the corporate income tax, - be able to name characteristics and features of trade tax and calculate trade tax, - handle the basic features of the sales and use tax. [updated 07.04.2021] |
| Module content: Submodule: Cost Management - Short-term income statement - Standard cost accounting - Contribution margin accounting Submodule: Tax Theory - General tax theory - Income tax - Corporate tax - Trade tax - Value added tax [updated 07.04.2021] |
| Teaching methods/Media: Lecture with exercises and case studies [updated 02.01.2019] |
| Recommended or required reading: Submodule: Cost Management - Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, latest edition. - Däumler, K.-D., Grabe, J.: Kostenrechnung 2 und 3, latest edition. - Joos-Sachse, T.: Controlling, Kostenrechnung und Kostenmanagement, latest edition. - Walter, W.G.: Einführung in die moderne Kostenrechnung, latest edition. - Zell, M.: Kosten- und Performance Management, latest edition. Submodule: Tax Theory Freichel et al.: Ertragsteuern, 6. Aufl., München. Brähler: Internationales Steuerrecht, 8. Aufl., Wiesbaden. [updated 07.04.2021] |
[Mon Nov 29 09:55:01 CET 2021, CKEY=bk2b, BKEY=bbw3, CID=BBWL-2020-220, LANGUAGE=en, DATE=29.11.2021]