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Cost Accounting

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
German-French and International Management, Bachelor, ASPO 01.10.2019
Module code: DFIM-311
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
2V+2U (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 3
Mandatory course: yes
Language of instruction:
Written exam

[updated 02.12.2020]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

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
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
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 09.08.2020]
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]
[Mon Mar  4 13:52:50 CET 2024, CKEY=dkg, BKEY=dfim2, CID=DFIM-311, LANGUAGE=en, DATE=04.03.2024]