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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.
International Business, Bachelor, ASPO 01.10.2017
Module code: BIBW-310
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.
4VU (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 (90 minutes / can be repeated semesterly)

[updated 14.03.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BIBW-310 (P420-0203) International Business, Bachelor, ASPO 01.10.2013 , semester 3, mandatory course
BIBW-310 (P420-0203) International Business, Bachelor, ASPO 01.10.2017 , 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 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):
Recommended as prerequisite for:
BIBW-431 Management Accounting und International Financial Reporting (focus module)
BIBW-433 International Accounting Seminar (focus module)

[updated 26.02.2018]
Module coordinator:
Prof. Dr. Michael Zell
Prof. Dr. Michael Zell

[updated 26.02.2018]
Learning outcomes:
After successfully completing this module, students will:
- be able to explain the basic concepts of accounting and distinguish cost accounting from financial accounting,
- be able to follow and describe the basic process flow of cost accounting,
  as well as illustrate the connections between each process step
  of the costs,
- be able to understand and have mastered detailed aspects of determining cost elements, the
  allocation of costs to cost centers and individual
  costing and profitability analysis procedures,
- be able to apply their knowledge to practical questions,
  e. g. in the form of exercises and case studies,
- be familiar with the English cost accounting terms
  and can understand the differences to Anglo-American management accounting
- Principles and basic concepts of accounting

[updated 04.02.2020]
Module content:
- Principles of cost accounting
- Cost element accounting
- Cost center accounting
- Cost object accounting _ calculation
- Cost object accounting - profit and loss accounting

[updated 04.02.2020]
Teaching methods/Media:
Lecture with exercises and case studies

[updated 14.03.2018]
Recommended or required reading:
- Coenenberg, A.G.: Kostenrechnung und Kostenanalyse, latest edition.
- Däumler, K.-D., Grabe, J.: Kostenrechnung 1, latest edition.
- Zell, M..: Kosten- und Performance Management, latest edition.
- Horngren, C.T., Foster, G., Dater, S.M.: Cost Accounting _ A Managerial
  Emphasis, latest edition.
- Weygandt, J.J., Kimmel, P.D., Kieso, D.E.: Managerial Accounting, latest
- Mowen, M.M., Hansen, D.R., Heitger, D.L.: Managerial Accounting, latest

[updated 14.03.2018]
[Sun Jun 23 00:12:45 CEST 2024, CKEY=ika, BKEY=ibw3, CID=BIBW-310, LANGUAGE=en, DATE=23.06.2024]