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Cost Management and Tax Theory

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:
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
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

[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
- 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]