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Cost Accounting

Module name (EN): Cost Accounting
Degree programme: German-French and International Management, Bachelor, ASPO 01.10.2018
Module code: DFBBW-325
SAP-Submodule-No.: P620-0036
Hours per semester week / Teaching method: 2V+2U (4 hours per week)
ECTS credits: 4
Semester: 3
Mandatory course: yes
Language of instruction:
Written exam

[updated 02.12.2020]
Applicability / Curricular relevance:
DFBBW-325 (P620-0036) Business Administration, Bachelor, ASPO 01.10.2013, semester 3, mandatory course
DFBBW-325 (P620-0036) German-French and International Management, Bachelor, ASPO 01.10.2018, semester 3, mandatory course
DFIM-311 (P620-0036) German-French and International Management, Bachelor, ASPO 01.10.2019, semester 3, mandatory course
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 120 hours (equivalent to 4 ECTS credits).
There are therefore 75 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Michael Zell
Lecturer: Prof. Dr. Michael Zell

[updated 01.10.2017]
Learning outcomes:
After successfully completing this course, students will:
- understands the tasks of cost accounting;
- be able to integrate cost accounting into corporate accounting and understand the process and content of cost element and cost center accounting

[updated 02.12.2020]
Module content:
- Principles of cost accounting
- Cost element accounting
- Cost center accounting

[updated 02.12.2020]
Recommended or required reading:
- Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, latest edition.
- Däumler, K.-D., Grabe, J.: Kostenrechnung 1, latest edition.
- Haberstock, L., Breithecker, V.: Kostenrechnung I, latest edition.
- Joos-Sachse, T.: Controlling, Kostenrechnung und Kostenmanagement, latest edition.
- Walter, W.G.: Einführung in die moderne Kostenrechnung, latest edition.

[updated 02.12.2020]
[Sat Aug 13 23:49:44 CEST 2022, CKEY=dkg, BKEY=dfim, CID=DFBBW-325, LANGUAGE=en, DATE=13.08.2022]